Refer to the system flowchart below and identify the internal control risks represented in it: Mail Room Clerk 1 Mail Room Clerk 2 Accounts Receivable Department Remittance Advice Check Remitance Advice Check Open Mail and Reconcile Plemik advice and Chack Prepare Remittance List Distribute RA and Checks Remittance Advice Check Remittance List Check Remitance List Remittance Advice AR Sub Ledger Check Remitance List Remittance Deposit Slip Advice Check BANK Reconcile, Record in Journal, and Accounts, Deposit Cash Remitance Advice Remittance List Cash Receipts Journal AR Control GL Cash