Sam Mario works as an Admissions Officer at the Arts Center. Mario’s duty includes welcoming visitors and ensuring visitors pay the admission fee of $5 per person. No ticket is issued to visitors against their payment. Mario has the master key to the cash box where payments are collected. Each evening, Mario prepares the cash report that shows the number of visitors to the Arts Center and the cash receipts of the day.
Mario hands over the cash report along with the cash to the Accountant, Jenny Smith.
She checks Mario’s report by multiplying the number of visitors by the admission fee of $5. Smith is also responsible for depositing the cash in the Center’s bank account.

Requirements
1. Identify the internal control weakness over cash receipts in the above situation.
2. What could you do to correct the internal control weakness?