Requirement $3.$ Identify each item as either a strength or a weakness in internal control and give your reason for each answer.

a$.$ Top managers delegate all internal control procedures to the accounting department.

Weakness

The control environment would be more effective if top management led in establishing controls.

Part $4$

b$.$ Accounting department staff$($or the$$ bookkeeper$)$ orders merchandise and approves invoices for payment.

Weakness

Accounting should not order goods. They could have goods sent to their homes and approve payment.

Part $5$

c$.$ Cash received over the counter is controlled by the sales$$ clerk, who rings up the sale and places the cash in the register. The sales clerk matches the total recorded by the register to each$$ day's cash sales.

Strength