Review the Robatelli’s Pizzeria Case Study.
Develop an internal controls system in Robatelli’s Pizzeria sales and cash business areas.
Prepare a 12- to 16-slide  presentation describing the typical activities and outlining an  effective system of internal controls for the Sales, Sales Returns, and  Cash Collections business areas.
Include any associated risks in these areas.
Describe specific internal  controls that include authorization of transactions, segregation of  duties, adequate records and documentation, security of assets, and  independent checks and reconciliation for each business area.