Internal control is subject to several inherent limitations. Indicate whether each of the following situations is an example of

(a) Human error,

(b) Collusion among employees,

(c) Changed conditions, or

(d) Cost-benefit considerations:

________1. Effective separation of duties in a restaurant is impractical because the business is too small.

________2. The cashier and the manger of a retail shoe store work together to avoid the internal controls for the purpose of embezzling funds.

________3. The cashier in a pizza shop does not understand the procedures for operating the cash register and thus fails to ring up all the sales and count the cash at the end of the day.

________4. At a law firm, computer supplies are mistakenly delivered to the reception area instead of the receiving area because the supplier began using a different system of shipment. AS a result, the receipt of supplies is not recorded.