Sutti & Shweep are in the process of completing the audit of their client Fredbare Ltd, a manufacturer of swimwear and sports clothing.
They have just carried out the interim audit and have discovered the following:
1 The purchases system has changed. They have provided the following description of the purchasing system.
No other controls exist apart from those described:
• Fredbare has no specific buying department so employees can place orders with suppliers in their own area of responsibility. A three-part order form is used; copy 1 is retained by the originator, copy 2 is sent to the goods inward department and copy 3 is sent to the supplier.
• Goods are received, but not checked, by the warehouse personnel who also deal with inventory control and dispatches. Once received, the advice notes and purchase order for those goods are sent to the Payables Ledger clerk.
• When the supplier's invoice is received the Payables Ledger clerk checks the calculations on it, initials it and staples the advice note and purchase order to it. The Payables Ledger clerk enters the invoice on to the Payables Ledger.
• The invoice is then sent to the manager responsible for the employee who ordered the goods. The manager codes the invoice and returns it to the Payables Ledger clerk. Purchase invoices are coded, entered on an analysis sheet and posted to the Nominal Ledger monthly by journal entry.
• The cashier pays suppliers monthly on instructions from the Payables Ledger clerk. The Payables Ledger control account is reconciled monthly by the Payables Ledger clerk who also reconciles suppliers' statements.
2 On a number of occasions goods have been delivered to customers but no invoice raised.
3 In the wages department, the wages for staff are based on clock cards for factory staff which are passed to the wages department on Monday morning by the nightwatch whose job it is to put new cards out ready for the staff. Weekly paid office staff are paid the same every week so don't need to complete any form of time sheet.
Wages are made up by Mrs Bobbin with assistance from one part-time member of staff and occasional secondment from the office. Mrs Bobbin calculates the wages, adjusts for any starters, leavers and any other changes and produces the payroll.

Required:
List any weaknesses, you can identify in the above systems. You should amplify the weakness as appropriate, explain its implications and suggest recommendations for improvement.