Why check signers not allowed to record cash disbursements journals and reconcile bank statement?

Internal control is really checks and balances to ensure no one has the opportunity to embezzle the cash and cover it up

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Originally Posted by paraclete

Internal control is really checks and balances to ensure noone has the opportunity to embezzle the cash and cover it up

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What if someone prepared the checks for him. All he has to do is sign it and record it and reconcile it with bank statement. How can he embezzle funds when he does not have access to blank checks?

You can't have the person doing the recording doing the reconciliation, there is more than one way to get money out of a bank account