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At the end of each day, the tills are closed down with daily readings of sales taken from each till. These are reconciled to the total of the cash in the tills and the credit card payment slips and any discrepancies are noted.
At the end of the day, the tills are closed down by the restaurant manager who counts the total cash in all five tills and the sum of the credit card vouchers and these totals are reconciled with the aggregated daily readings of sales taken from each till. Any discrepancies are noted on the daily sales sheet.
Why the first one is a direct control and not a control deficiency and the second one is a control deficiency rather than a direct control whilst they both look the same
In the absence of further information, a reconcilation is one of the types of contract activity.
The deficiency in the second one (as the answer should point out in some way) is that there is no segregation of duties or between the person handing the cash and recording it.
The lack of segregation of duties has been identified as a separate deficiency from the second statement
“At the end of the day, the tills are closed down by the restaurant manager who counts the TOTAL cash in all five tills …” this is the other deficiency. As it says in the answer, cash should be counted for each individual till – not in aggregate.
The second statement looks the same as the first statement so if the second statement is a deficiency then why the first statement is not a deficiency
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