As well as the formal audit report to members at the conclusion of the audit, it is customary for the auditor to report to those charged with governance of the client company, drawing attention to any weaknesses or issues in the system of internal control encountered in the course of the audit. You have just carried out the interim audit of your client, Amersham Ltd, and have discovered the following broad areas of weakness:
(a) Purchase invoice authorization has not been properly carried out on a number of invoices.
(b) There is inadequate segregation of duties in the wages department.
(c) There is no formal procedure for identifying inventory against which year-end provisions may be necessary.
(d) On a number of occasions goods have been delivered to customers but no invoice raised.

Required:
You are required to write a full report to management dealing with these issues identified during the audit. You should amplify the weakness as appropriate, explain its implications and suggest recommendations for improvement.