"We have streamlined our materials ordering activity to the point of high efficiency. When employees notice some material is getting low, they fill out a purchase order and send it to the purchasing department for forwarding to the supplier. If time is short, the person making the purchase order may send it to the supplier directly, but usually the purchasing depart- ment gets it first. On the delivery end we also save time and money. All deliveries are made directly to the inventory stockroom, where the person receiving the inventory signs for it and posts it to the inventory ledger. Sure there is an occasional foul up and two people order the same materials, and sometimes the goods on hand don't quite match the inventory cards, but we more than make up for that by saving the cost and bother of making requisitions, receiving reports, and all that other red tape." Comment on the control aspects of this situation.