short case

The couple is in charge of handling the cash, recording the cash receipts, and making the deposits at the bank. One of the other part-time employees could make the daily deposits. The couple is in charge of hiring the part-time personnel; they could easily hire friends or family and collude to steal money or even assets from the restaurants. The owner should hire the part-time personnel himself and have them report daily records of rooms rented, meals served, and payments received. In general, the couple has too much control over the business, and duties need to be segregated. With the part-time employees, segregation of duties could be easily and effectively achieved