Jittery Joe has recently been hired as the manager of Loyola’s Coffee, a national chain of franchised coffee shops. During his first month as store manager, Jittery encountered the following internal control situations:

a. Loyola’s Coffee has one cash register. Prior to Jittery joining the coffee shop, each employee working on a shift would take a customer order, accept payment, and then prepare the order. Jittery made one employee on each shift responsible for taking orders and accepting the customer’s payment. Other employees prepare the orders.

b. Since only one employee uses the cash register, that employee is responsible for countingthe cash at the end of the shift and verifying that the cash in the drawer matches the amount of cash sales recorded by the cash register. Jittery expects each cashier to balance the drawer to the penny every time—no exceptions.

c. Jittery caught an employee putting a case of single-serving tea bags in her car. Not wanting to create a scene, Jittery smiled and said, “I don’t think you’re putting those tea bags on the right shelf. Don’t they belong inside the coffee shop?” The employee returned the tea bags to the stockroom.

State whether you agree or disagree with Jittery’s method of handling each situation and explain your answer.