CAPE Accounting Unit 1 · 2010 · Paper 2 · Question 1(c)(ii)

Stephanie Sealy observed three internal control situations at Big Banana Restaurant: 1. A single employee takes customer orders, collects payment, and prepares orders. 2. The single cash register user counts the cash at shift end and reconciles it against register sales. 3. An employee was seen putting two cases of beer into his car, which Stephanie addressed casually without formal action.

For EACH of the three situations described, explain the changes required to strengthen internal control.