ths. They're going over the transactions of the last six months to try to determine how muLIl Li arently started stealing first. Suggest appropriate control procedures that would have prevented or detect theft of cash. 8-7 Internal controls e following is an excerpt from a conversation between the store manager of rocery Stores, Kara Dahl, and Lynn Shutes, president of Wholesome Grocery Stores: Wholesom nn: Kara, I'm concerned about this new scanning system. ara: What's the problem? ynn: Well, how do we know the clerks are ringing up all the merchandise? e of the strong points about the system. The scanner automatically rings up each item based on its Kara: That's on bar code. We update the prices daily, so we're sure the sale is rung up for the right price. a clerk from pretending to scan items and then simply Lynn: That's not my concern. What keeps friends? If his friends were buying 10-15 items, it would be easy for the clerktoasey not charging his finger over the bar code or just pass the merchandise through the scanner normal for anyone observing. In the old days, it would be easy for the clerk to pass several items through putting his with the wrong side showing. It would look his we at least could hear the cash register ringing up each sale. Kara: I see your point. Suggest ways that Wholesome Grocery Stores could prevent or detect the theft of merchandise as described. CP 8-8 Bank reconciliation and internal control