You have been appointed as the company's auditor of Bajoo Sdn Bhd, a retailer of

school uniform. Fitri, the owner of business has made a review of the organisational

structure of the company, he became aware of weaknesses in the procedures for the

signing of cheque and the operation of the petty cash system. Every month,

approximately 400 cheques are drawn. He is reluctant to sign the cheques because

he believes such procedure is unnecessary and inefficient use of his time.

Required:

State SIX (6) recommendation for good internal control for cheque disbursement

procedures at Bajoo Sdn Bhd.