The audit work papers contain the following narrative description of the cash sales procedures of a retail clothing store.

All sales are for cash; no credit cards are accepted. Each individual sale is rung up by the sales clerk on a cash register that ejects a sales slip. The sales slip is given to the customer, and a copy of the sales slip is made by the cash register on a continuous tape locked inside the machine. At the end of the day, the sales clerk presses a total key and the machine prints the total sales for the day on the continuous tape. The clerk then unlocks the cash register, removes the day's tape, makes an entry in the cash receipts book, counts the cash in the drawer, retains a change fund of $100, and turns the rest of the cash over to the cashier. The sales clerk then files the cash register tape and is ready for the next day.

Required:

Provide four recommendations to improve controls over cash sales.