The following are statements for internal controls that were answered "no" by a controller.

1. Based on the "no" reposne to each statement, what weight would you give each of the responses ( Use a scale of 1 5 with 1 being not serious and 5 being very serious.)?

2. Which Internal Contorl is violated: Performance review, Information Processing, Physical Control or Segregation of Duties?

3. Based on the Total all of the weights, evaluate the complete questionnaire responses and rate the total internal control risk for cash as low, moderate, or high.

Question	Response	Which IC control is violated	Weight Given
Are disputed liabilities handled by person(s) other than those receiving payment and record keeping functions?		Segregation of Duties	Low
Are controls maintained that provide assurances that customer database and, where appropriate, usage records are accurately maintained to ensure that amounts due are billed?			Medium
Is there adequate control over the mailing of statements to prevent interception prior to mailing?			Medium
Are statements of account balance mailed on a timely basis, where appropriate?			Medium