Reference no: EM132874026

Marc owns and manages a small business that sells customized, hand-painted greeting cards. The company employs only two employees besides Marc: Dave, the sales person who conducts regular marketing functions and submits orders for delivery to the secretary; Kathy, the secretary who also provides customer service, payroll and accounting functions for the company. Marc oversees operations for the organization by ensuring inventory of greeting cards is full, all customer orders are shipped and the company is paid accordingly each month.

The Christmas season, which is the company's busiest time of the year, began in November and is underway. Sales for greeting cards from the company are surging, due especially to recent stay-at-home orders by State governments to combat COVID-19 spread. Marc recently began traveling often to visit his elderly father in Fairbanks, Alaska, who is ill with COVID-19. As local schools closed in response to increasing COVID-19 infections, Kathy's young son is now home from school. Kathy must shift to a part-time work schedule or work full-time from home. Dave soon becomes overwhelmed with managing most of the company alone and is now considering resigning.

What are three (3) types of internal controls or processes Marc should immediately implement at his company to continually provide a quality service, satisfy customer demand and retain his two employees?