m... m 1. The Sales Journal is updated before the goods are shipped. 2. The warehouse clerk has access to inventory and also updates the Inventory Subledger. 3. No shipping slip was prepared after picking goods at warehouse department and shipping department. 4. The clerk only prepared one hardcopy of deposit slip at the cash receipt department which was sent to the bank. This may make the sales become incorrect match in the period. Unauthorized access from outsiders as well as employees of the organisation that the warehouse clerk may theft of data or malicious acts. It is a risk of misappropriation of cash receipt and inventory cash