The management of Arab Ceramics established many policies and procedures in order to meet its objectives with regard to financial reporting. All of the following policies and procedures will be appropriate EXCEPT: Installation of biometric system for entry into accounting area Preparation of Bank reconciliation statement Integration of the work performed by the cashier and the accountant Authorising the purchase manager for purchases less than OMR 500 The intemal audit can pinpoint the person responsible for carelessness. This will help to: Determine liability Asset Protection Performance Appraisal Provide Suggestions