Scenario 2:

Bert the dentist has just finished examining Frieda's teeth. "Good for you Frieda, you only have 14 cavities. I will just record that on the computer on your chart and you can go." Bert records the visit on Frieda's chart and at the same time generates an invoice on the computer system.

Frieda goes out to see Carol, the receptionist, who says, "I'll just print your invoice from the computer that Dr. Bert recorded on your chart. That comes to $145.00. Let's see, you paid by cash."

Bert the dentist records the invoice on the patient's computerized chart.Carol the receptionist prints the invoice and collects the payment from the patient.

Which internal control(s) should be in place in this situation? Highlight the three answers.

a) Separation of responsibilities for related operations.

b) Custody of assets should be separate from the accounting of assets.

c) Assets should be kept in a safe place.

d) Responsibilities should be clearly assigned.

e) Approval of transactions should be done by key employees.

f) Rotating staff and mandatory vacations.

g) Use pre-numbered documents.