Have you ever gone to any shop where you have to first go to the Cash counter and collect the bill and then only the salesman will give you your goods?
It is one kind of System and procedure where the goods will not be delivered without showing the bill. And here the Billing counter is separate and delivery of goods will be done by separate person, which will prevent the happening of fraud.
People think that Internal Control system is for preventing fraud and errors only, no it helps business to run its operation systematically and smoothly