Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

Exercise 28

Internal Controls
One of the authors of this book has a favorite sandwich shop where one person makes the sandwich and another person rings up the sale and takes the customer's cash. At first, this author thought that having two people involved had something to do with him. After carefully observing the sandwich shop's operations, he observed that two employees were involved in every sandwich production and sale. The person who made the sandwich did not ring up the sale or take the money from the sale.
Required
a. What type of internal control is provided in this example Why is the shop manager/owner providing that internal control
b. Is there an even better internal control
c. Could the employees get around this internal control