Rob West is the director of Eyeglasses for the Poor (EP). EP receives donations of eyeglasses and recycles them for use by the nearsighted needy around the world. Sometimes the eyeglass frames are expensive designer frames that can be sold to raise operating funds for the organization. Rob is concerned that EPs resources are not adequately safeguarded. This problem is compounded by the fact that there are relatively few employees, so separation of duties is difficult. He does know that if any- thing goes wrong (e.g., waste of resources, embezzlement), he will be held responsible. Therefore, he has called you in as an expert consultant in the area of account- ability and control. He has asked you to recommend specific procedures and policies for enhancing the internal controls for the organization. Write a one-page memo identifying policies and procedures that she should consider adopting.