Answer:
controls, not
Step-by-step explanation:
To maintain the internal control, segregation of duties is necessary. It is important to order to counter check the performance in step wise manner. This basically means that in the given instance the person who controls the asset must not even maintain or control the accounting of such asset.
As in the cash book, the one who manages the actual cash transactions shall not record the same in accounting books, as if he wants to perform a fraud or something he can then that individual can do so very easily.
As he can forge the books without any one controlling his actions.