Internal Control of Cash Recelpts The procedures used for over-the-counter receipts are as follows: At the close of each day's business, the salescieris count the cash in their respective cash drawers, after which they determine the amount recorded by the cash reglater and prepare the memno cash form, noting any discrepancles. An employee from the cashier's office counts the cash, compares the total with the memo, and takes the cash to the cashler's office. a. Identify the weak link in internal control. b. Who should remove the cosh rogister tapes from the register