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My Sister Recently Visited the UPS Office in Washington,DC to Mail

Question 101

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My sister recently visited the UPS office in Washington,DC to mail a package to me.The UPS employee opened the box that was addressed for mailing,looked at the packages inside,re-taped the box,and then accepted the box for mailing to California.My sister asked her what she was looking for.The UPS clerk replied,"I don't know,but my supervisor told me that we have to open and search all boxes before we accept them."
a.Describe what is wrong with this internal control procedure.b.Design an effective internal control for this situation.c.How would the auditor determine if the control was effective in detecting or preventing errors?
d.What is the error the control is designed to prevent?
e.Assume that the control required the employee to initial the mailing invoice prepared by the UPS employee after performing the control.The auditor has reviewed a sample of invoices and found no deviations.All forms included the UPS clerk's initials.What would the auditor assume about the control?

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a.The internal control procedure is usel...

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