Joes owns a local corner store and hires two employees to run the shop. One employee's job is to be a cashier and to transfer the money made from the till into the local safe at the end of the day while the other employee's job is to restock items and preform general cleaning of the store. One night after the corner store had already closed due to operating hours Joe saw from the cash register that they had made $300 that day, however upon opening the safe he realized that only $200 had been deposited into it therefore leaving $100 missing.

What were the mistakes made by Joe that led to this and what controls could be implemented to prevent something like this from occurring again? [3 marks]