make this sound better: "Skywark's internal controls are terrible. There is no rigorous control over cash receipts. Any of the staff can appear at the front desk and accept cash, and possibly do so without placing an entry into the receipts book. This is also true for those who work in the bull pit. They may accept contracts and cash from customers without providing any notice to Mark, the bookkeeper. There is no follow$-$up to assure that all costumer receipts have been recorded and deposited into the bank account. b$)$ Mark manages cash, checks, the bank accounts, bank reconciliations, and the accounting records. The managing of checks, cash, and the bank accounts should not be done by the same person that manages the accounting records or does bank reconciliations. Rich does a very bad job handling the problem with Mark. He immediately confronts mark without going through the required steps involved the fraud engagement or investigation. Rich should only have been interviewed after all other steps and interviews had been completed. As an aside, there is no guarantee here that Mark is the guilty person. Given the lax control over receipts, losses could be attributed to Jill, the persons on the bull pen, or to Mark."