- The purpose of requiring that mail is opened by two persons
- To ensure that all receipts by mail are accounted for. The two persons will over look the activities of each other to ensure that all collections are recorded;
- To reduce the risk that one individual could be tempted to conceal some of the receipts and latter misappropriate the collections;
- To ensure that the receipts are accurately recorded. One person will counter check to ensure that the receipts are correctly recorded.
- The tests of controls that I would carry out in order to ensure that the control was operating properly will include:
- Attending one of the sessions when mail is being opened to observe that the exercise is conducted by two persons;
- Inspecting the listing of the receipts to confirm that it is accurately prepared and all the receipts for the day are recorded;
- Inquiring from officials of the client that the opening of the mail is always conducted by two persons and inspecting a sample of the listings prepared during the year to confirm that there is evidence that the mail opening was indeed conducted by two persons.
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