The following are deficiencies in internal controls over cash. For each deficiency indicate what substantive audit procedure(s) should be performed to determine whether any material misstatements have occurred. Consider each deficiency independently of the others. While each deficiency poses potential problems, identify two that would heighten your professional skepticism the most and explain your rationale.

a. The person who opens the mail prepares the deposit when the cashier is not available. b. If a customer does not submit a remittance advice with a payment, the mail clerk sometimes does not prepare one for the accounts receivable department.

c. Occasionally, the treasurer's department does not cancel the supporting documents for cash disbursements.

d. Customer correspondence concerning monthly statements is handled by the person who makes the bank deposits.

e. Bank reconciliations are not prepared on a timely basis. When prepared, they are prepared by the person who handles incoming mail.