Internal Control

Bart Simons has worked for Dr. Homer Spring for many years. Bart has been a model employee. He has not taken a vacation in over four years, always stating that work was too important. One of Barts primary jobs at the clinic is top open mail and list the checks received. He also collects cash from patients at the cashiers window as patients leave. There are times that things are so hectic that Bart does not bother to give the patient a receipt; however, he assures them that he will make sure their account is properly credited. When things slow down at the clinic Bart often offers to help List post payments to the patients accounts receivable ledger. Lisa is always happy to receive help since she is also quite busy and because Bart is such a careful worker.

Identify any internal control principles that may be violated in Dr. Springs clinic.