The following situations suggest either a strength or a weakness in internal control. Identify each as astrengthor aweaknessand give your reason for each answer.

1. Top managers delegate all internal control procedures to the accounting department.
2. The accounting department orders merchandise and approves invoices for payment.
3. Cash received over the counter is controlled by the clerk, who enters the sale and places the cash in the register. The clerk matches the total recorded by the register to each day's cash sales.
4. The vice-president, who signs cheques, assumes the accounting department has matched the invoice with other supporting documents and therefore does not examine the payment packet.