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 Remittance Advice Check Check Remittance List Remittance Advice AR Sub Ledger Open Mail and Reconcile Remit advice and Check Prepare Remittance List Distribute RA and Checks Reconcile, Record in Jo al, and Accounts, Deposit Cash Cash Receipts Journal Remittance Advice Remittance List AR Control GL Cash Check Check Remittance List Remittance Advice Deposit Slip Remittance Advice Remittance List Check BANK BANK