=+b. How could this type offraud be stopped?

E5-9 Internal control ofcash receipts Objs 2, 3 The procedures used for over-the-counter receipts are as follows. At the close of each day’s busi¬

ness, the sales clerks count the cash in their respective cash drawers, after which they determine the amount recorded by the cash register and prepare the memorandum cash form, noting any discrepancies. An employee from the cashiers office counts the cash, compares the total with the memorandum, and takes the cash to the cashier’s office.