Select from the option lists provided the two duties and responsibilities that should be separated so that the individual in each situation is no longer in the position both to perpetrate and conceal errors or fraud for each of the following lapses in internal control. Each choice may be used once, more than once, or not at all. Situation Answer Answer 1. The write-off of receivables by personnel who receive cash permits the misappropriation of cash. !!! . 2. The sales clerk accepts a check from a customer and posts the sale in the general sales subledger. 3. The customer service department of a large retailer handles returns. A customer brings the item they would like returned to the customer service department who issues a refund in exchange for the returned products. 4. When the shipping clerk packages the product for shipment, the shipping clerk also subtracts the quantity shipped from the inventory ledger. !!! Select from the option list provided to match each department or person involved in the sales-receivables-cash receipts cycle with the associated responsibility. Each choice may be used once, more than once, or not at all. Department or person Responsibility 1. Inventory warehouse 2. Shipping department 3. Credit manager 4. Sales department 5. General ledger 6. Cash receipts E 7. Mail room 8. Accounts receivable clerk 9. Billing department