At the West Texas Clothing Store, a Sales Employee Assists

Multiple Choice

At the West Texas Clothing Store, a sales employee assists customers with finding the items the client wishes to purchase, ringing up the purchase and collecting the cash. At the end of the day, this employee counts the cash and fills out a cash-count form. Which internal control procedure is being violated by West Texas Clothing Store?

A) Competent, reliable, and ethical personnel should be hired.
B) Job rotation improves internal control.
C) To validate their accounting records, a company should have an audit by an external accountant.
D) Separation of duties is necessary.