Identify weaknesses in the internal control of the below case and provide recommendations for improvement for each weakness identified.

Please use the illustrative example below:

Weakness	Recommendation
1. Xxx	Xxx

Internal Control Case

The smallest branch of Super Cosmetics employs Mary Santos, the Branch Manager, and her sales assistant, Jane Reyes. The branch uses a bank account to pay expenses. The account is kept in the name of Super Cosmetics - Special Account. To pay expenses, checks must be signed by Mary Santos or by the Treasurer of Super Cosmetics, Juan Dela Cruz. Ms. Santos receives the canceled checks and bank statements. She reconciles the bank account herself and files canceled checks and bank statements in her records. She also periodically prepares reports of cash disbursement and sends them to the head office.

Choose appropriates internal control:

1. Control environment;

2. Risk assessment process;

3. Information system, including the related business processes, relevant to financial reporting, and communication;

4. Control activities; and

5. Monitoring of controls.