Rivers Supermarkets Limited operates fifteen retail outlets. Cash sales are significant. The following procedures apply at each outlet: Each cashier operates a till and holds the only key to the till drawer. At the close of business each cashier counts their own takings, prepares a summary and places the cash in the safe. The store manager banks the total takings weekly. Till rolls are retained for one month and then destroyed. The head office accounts department posts sales to the ledger from the banking summary prepared by the store manager. Required: (a) Identify five deficiencies in the system of internal control over cash sales. (10 marks) (b) For each deficiency, explain the possible consequence and recommend an improvement. (10 marks)