The following control procedures are used in Andy's Antiques for cash disbursements.

1. The store manager approves all payments before she signs and issues cheques.

2. The bookkeeper reconciles the bank statement and reports any discrepancies to the owner.

3. Andy drops off new antiques on the loading dock. They are processed throughout the week and brought in to the store.

4. The company cheques are unnumbered.

5. After payment, bills are filed in a paid invoice folder.

Required:

(a) For each procedure, explain the weakness in internal control, and identify the internal control principle that is violated.

(b) For each weakness, suggest a change in the procedure that will result in good internal control.