Question 2: Identifying internal control strengths and weaknesses [10 min] Swift Bookstore has a liberal return policy. A customer can return any product for a full refund within 30 days of purchase. When a customer returns merchandise, Swift's policy specifies: a. The customer service representative issues a pre- numbered return slip and refunds cash from the cash register and keeps a copy of the return slip for review by the manager. b. The customer service representative places the returned goods back on the shelf as soon as possible. Swift uses a perpetual inventory system. Requirements: 1. How can a dishonest customer service representative steal from Swift? What part of organisational policy enables him or her to steal without getting caught? 2. How can Swift improve its internal controls to prevent this theft?