You are working on the Coleman audit. Assume that each of the four sections of this question are unrelated. Ashley Wilson, another staff member, has given you the following list of what she refers to as "internal control deficiencies" and has asked you to review each point and make sure that you agree that each is an internal control deficiency. This is a Control Deficiency 1. 2. 3. 4. 5. Voided checks are torn up and destroyed. Separate sequences of prenumbered checks are used for each bank account The purchasing department manager and assistant manager are the authorized check signers No checks are made payable to cash. The authorized check signers reconcile bank accounts. All cash receipts (checks) received through the mail are prelisted by the two individuals who open the mail. All cash receipts received through the mail are restrictively endorsed when received When a disbursement is made based on paper supporting documents, those supporting documents are canceled by the individual who signs the check. 6. 7. 8