Percy Printers uses the following control procedures.

a) Cheques are not prenumbered because the purchasing manager must approve payments before cheques are signed

b) The company's accountant records the receipt of cash and cheques and makes deposits at the bank

c) The employee who works the register reconciles cash to receipts at the end of the day

d) Employees know that the internal auditor will perform a bank reconciliation at the end of each month

e) Petty cash is kept in a back room but is not monitored throughout the day

f) A cashier lets another employee work his assigned register while he helps a customer

Identify the problem with each internal control procedure.