Are the following matters recommendations to correct deficiencies or suggestions to improve otherwise acceptable conditions?

a. Use copy of the purchase order as a receiving memorandum.

b. Have the legal department inform the purchasing department of all new laws affecting the procurement of supplies and services. 

c. Install a system to see that safety laws are being followed.

d. Improve supervision to reduce the number of errors found.

e. Install a conflict-of-interest program whereby employees annually assert in writing that they are not involved in any interests which conflict with their duties.

f. Install a log to record transactions which were being lost.

g. Issue instructions forbidding hourly employees from punching time clocks for fellow employees.

In connection with items b, c, e, and g, the audits disclosed no improper transactions. Would your answer be different if they did?