The procedure that we use is that all undeliverable (returned)mail, regardless of the type, is sent to the audit department unopened. This internal control helps prevents the chance of internal fraud by employees. Also, if an ATM/Check card is captured by the machine or a new card is ordered and sent to the bank, it is always sent to audit to pickup, not to the Transfund clerk or a new accounts rep. This creates some dual control over the issuance and acceptance of the cards. The customer has to sign a form stating that they have reviewed their account history since the ATM card was last used to ensure that there was no unauthorized activity and that they have taken possession of their new card.