answer all A,B,C,D parts

2 Sandra, Mary and Suzie work for a Dr. Smith who accepts checks as payment and has separated the cash receipts administration like Sandra opens the envelopes and prepares a list in triplicate of all the $$ received with one copy going to Mary who deposits the checks) in the bank). Then Suzie takes her copy of the list and posts them into the accounts using her computerized accounting system. Once a month the 3 of them go out and have an expensive lunch at the expense of Dr Smith Nary signs the back QLppe of the checks that were receivedand goes to the bank to cash it. Suzie still posts the payment as Miscellaneous. They feel justified because they are underpaid and figure the Dr. will never know the difference. a) Who in Dr. Smith's office should be reconciling the bank statement? (1 Mark) b) Would the bank reconciliation bring the fraud out in the open?(2Marks) c) What should have been put into place to uncover the scheme? (2 Marks) d) VVhat other intemal controls should Dr. Smith Implement? (2 Marks) II