Which of the Following Procedures Would Weaken Control Over Cash

Multiple Choice

Which of the following procedures would weaken control over cash receipts that arrive through the mail?

A) After the mail is opened, a list (in triplicate) of the money received is prepared with a record of the sender's name, the amount, and an explanation of why the money is sent.
B) The bank reconciliation is prepared by a person who does not handle cash or record cash receipts.
C) For safety, only one person should open the mail, and that person should immediately deposit the cash received in the bank.
D) The cashier should not also be the record keeper who records the amounts received in the accounting records.
E) All of these are good internal control procedures over cash receipts that arrive through the mail.