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Question - As the internal auditor of the Sellanything Group of companies, you have been asked to investigate the cash sales system of Stationery Ltd, one of the subsidiaries. Stationery sells office supplies in the Melbourne area. Its prices are highly competitive and it offers a same- day delivery service for orders telephoned before noon. Costs are kept down by requiring cash on delivery. Sales are made in the following way:
1. The customer phones through an order to the sales department, which raises a prenumbered multicopy sales order, two of which (the invoice copies) are priced and totalled.
2. The dispatch department makes up the order and gives the goods to the driver with the invoice copies of the order.
3. The driver delivers the goods, collects the cash and receipts the customer's copy of the invoice.
4. The driver returns and hands over the cash and the second copy of the invoice to the cashier.
5. The cashier records and banks the cash.
Required - State any weaknesses in the cash sales system.
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