Branden Company, a midsize manufacturer of specialized machinery, follows these purchasing procedures:

• Materials purchase requisitions are approved by manufacturing supervisors and then forwarded to the purchasing department.

• Purchasing clerks prepare prenumbered purchase orders in triplicate. The original copy is sent to the supplier. The second copy is sent to the receiving department to notify it of an incoming shipment. The third copy is filed in the purchasing department.

• When materials are delivered, they are moved directly to the storeroom, with a copy of the receiving report. The receiving department sends another copy of the receiving report and its copy of the purchase order to the purchasing department. The third copy of the receiving report is sent to the accounting department.

• Vendor invoices are sent to the purchasing department and directed to the employee who placed that order. This employee checks the invoice for accu¬ racy in terms of discounts, extensions, and footings. The purchasing clerk then compares the invoice with (1) the copy of the purchase order and (2) the copy of the receiving report to verify the quantities ordered and received. The clerk then approves the invoice for payment.

• The approved invoice is sent to the accounting department, where it is coded for account distribution, assigned a voucher number, entered in the voucher register, and filed according to payment due date.

Required

a. Identify weaknesses in Branden company’s expenditure cycle activities, explain the resulting problems that may occur, and recommend control proce¬ dures that should be implemented to correct those weaknesses.

b. Describe how to use IT to improve the efficiency and effectiveness of Branden company’s expenditure cycle processes. Also explain how to use IT to ensure sound internal control over those redesigned processes.