You and a friend have finished your Christmas shopping at the mall and have decided to relax and have lunch in a small restaurant in the food court. After selecting your entrees, you notice a sign on the cash register that reads “If you do not receive a receipt, your meal is free.” Your friend is puzzled by the sign and asks you the purpose of giving away a free meal if a cashier forgets to give you a receipt.

Required
Is the policy of providing a free meal if a receipt is not given a form of internal control? Why or why not?