Grand Flower Shop is in downtown Sunnyville. Greg, the owner of the shop is not on site each day and wants to make sure that the appropriate controls over cash were in place and has hired you to review the shop's current processes and provide recommendations for improving controls. Currently, the shop employees 5 individuals consisting of 3 florists, 1 delivery driver and one office employee.

1. Grand Flower Shop currently only accepts cash, no debit or credit cards are accepted

2. The florists each ring in their own sales at the only cash register.

3. Hannah, the office employee, reconciles the bank and prepares deposits. In addition, she covers for the florists during their lunch and breaks by ringing in the cash sales at the cash register.

4. Reid, the delivery driver, on occasion accepts cash from customers for orders. Reid does not have a receipt book.

5. Mitch, the head florist, orders all the supplies, approves the invoices and signs the cheques to pay the vendors.

6. Chanelle, also a florist, does the daily deposit to the local bank, but if the week is busy, sometimes, the deposits aren't completed for several days. 7. Carson was recently hired as a florist. When hired the owner decided not to check his references or do his criminal checks because Carson seemed like a nice person.

8. All employees have access to the store safe and know its combination.

9. Grand Floral Shop has no documentation on their current processes.

Required: Provide a report to Greg, detailing the weaknesses in internal controls and the changes to controls you would recommend.