Tasanee was the accounts receivable clerk for a large non-profit foundation that provided performance and exhibition space for the performing and visual arts. Her responsibilities included activities normally assigned to an accounts receivable clerk such as recording revenues from various sources that included donations, facility rental fees, ticket revenue and bar receipts. However; she was also responsible for handling all cash and checks from the time they were received until the time she deposited them as well as preparing the bank reconciliation. Tasanee took advantage of her situation by falsifying bank deposits and bank reconciliations so that she could steal cash from the bar receipts. Since nobody else logged the donation or matched the donation receipts to pledges prior to Tasanee receiving them, she was able to offset the cash that was stolen against donations that she received but didnt record. Her crime was made easier by the fact that her boss, the companys controller, only did a very superficial review of bank reconciliations and didnt notice that some numbers had been cut out from other documents and taped onto the bank reconciliation.

Indicate at least one control that is missing or lacking and explain how or why?