All of the following are measures helpful in preventing cash larceny EXCEPT?

• A. Having all employees use the same cash register for their transactions
• B. Ensuring that the duties of making bank deposits and performing bank reconciliations are assigned to different individuals
• C. Assigning an employee's duties to another individual when that employee goes on vacation
• D. Sending out a company-wide communication informing employees of the company's surprise cash-count policy

Answer: (A)

Preventing cash larceny relies on creating checks and balances around cash handling. The strongest protections come from separating duties so no one person controls cash end-to-end, rotating responsibilities so fixed routines can’t be exploited, and using surprise verifications to deter and detect theft.

Having all employees use the same cash register undermines accountability. When everyone uses one register, it’s difficult to trace a transaction to a specific person, which makes it easier for someone to skim cash without being caught. That lack of individual responsibility weakens the control environment.

In contrast, assigning bank deposits and bank reconciliations to different people enforces separation of duties, a fundamental control to prevent concealment of theft. Rotating duties or temporarily covering for vacations ensures there are always checks and oversight even when someone is away. A company-wide surprise cash-count policy reinforces detection and acts as a strong deterrent by reducing predictability around cash checks.