登录之后可查看解析

Segregating the cash receipt function from the record keeping function would not prevent the payment of cash disbursements from cash receipts.
Accountability for cash receipts can be established by having the person who receives the cash prepare a receipt for each item.
If the same person is both receiving cash and posting cash receipts to customers' accounts, that person could pocket a payment and then conceal it by falsifying the account records.
Segregation of duties relating to the cash receipts function does not physically safeguard the cash receipts. Keeping cash receipts in a locked box would be one way to physically safeguard them.