The following list presents various internal control strengths (S) or risks (R) that may be found in a companys revenues and cash collection processes. Entries in the shipping log are reconciled with the sales journal on a monthly basis. Choose Risk or Strength Security cameras are placed in the shipping dock. Choose Risk or Strength Account statements are sent to customers on a monthly basis. Choose Risk or Strength A cash receipts journal is prepared by the Treasurers department. Choose Risk or Strength Collections received by check are received by the company receptionist, who has no additional recordkeeping responsibilities. Choose Risk or Strength Customer returns must be approved by a designated manager before a credit memo is prepared. Choose Risk or Strength Credit is authorized by the credit manager. Choose Risk or Strength Collections received by check are immediately forwarded unopened to the accounting department. Choose Risk or Strength Cash collections are deposited in the bank account on a weekly basis. Choose Risk or Strength