quired:

hich internal control$($s$)$ would you recommend to prevent the following situations from occurring?

Situation

Authorization of a credit memo for a customer's account $($on receivables$)$ when the goods were never ctually returned.

Theft of funds by the cashier, who cashed several checks and did not record their receipt.

Inventory stolen by receiving dock personnel. The receiving clerk claimed the inventory was sent to the arehouse, but the warehouse clerk did not record properly.

Writing off a customer's accounts receivable balances as uncollectible in order to conceal the theft of ibsequent cash collections.

Billing customers for the quantity ordered when the quantity shipped was actually less due to backdering of some items.

Options for answers are:

Documents and records

Independent verification

Segregation of duties

Supervision