The following are weaknesses in internal controls over cash:
a. Authorized check signers are not updated on a timely basis when job assignments are changed or people leave the firm.
b. The person who opens the mail prepares the deposit when the cashier is not available.
c. If a customer does not submit a remittance advice with his or her payment, the mail clerk sometimes does not prepare one for the accounts receivable department.
d. Occasionally, the treasurer's department does not cancel the supporting documents for cash disbursements.
e. Customer correspondence concerning his or her monthly statements is handled by the person who makes the bank deposits.
f. Bank reconciliations are not prepared on a timely basis. When they are prepared, they are prepared by the person who handles incoming mail.

Required
For each weakness, indicate what audit procedure(s) should be performed to determine whether any material misstatements have occurred. Consider each weakness independently of the others.