a$.$ The recordkeeper is prohibited from having control over cash. b$.$ An insurance $($bonding$)$ policy is purchased against losses from theft by a cashier. c$.$ Each cashier is designated a specific cash drawer and is solely responsible for cash in that drawer. d$.$ Detailed records of inventory are kept to ensure items lost or stolen do not go unnoticed. e$.$ Digital time clocks are used to register which employees are at work at what times. f$.$ External auditors are regularly hired to evaluate internal controls.