You are hired as an external auditor for a cafe business. Through your research, you find out that the staff supervisor is stealing food supplies. This has increased food costs and decreased profits. What is your recommendation to address this internal control issue, if the existing practice is of any concern?

Select one:

a$.$ The operation manager should approve all new hires and payroll is to be deposited directly into employees' bank accounts.

b$.$ A new supervisor should be hired. The head chef at the restaurant should count food supplies at the beginning of each day and should be responsible for ordering replacement food. The manager should then compare the daily inventory counts to the inventory used in the daily sales to ensure they add up$.$

c$.$ The supervisor should not handle any sales, and cash must be deposited daily. Any discrepancies between the cash receipts and sales are investigated by the manager immediately.

d$.$ A new supervisor should be hired. The manager should be responsible for staff schedules and regular review of payroll costs as a consistent percentage of sales.