Read the narrative below and answer the following questions.

Required

(a) Based on the narrative above, what are the weaknesses in the system of internal control?

(b) What enquiries should be made with respect to clarifying the existence of possible additional weaknesses in the system of internal control?

(c) Draw a flowchart of the business activities at DBS.

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The University of Agricultural Sciences is an open university in Perth, Western Australia. Each department within the university hires its own casual employees. The following narration relates to the practice within the Department of Business Systems (DBS). DBS has 12 full-time staff members teaching in a range of courses at undergraduate and postgraduate levels. Each unit typically consists of the lecturer-in-charge (LIC), an associate lecturer (who lecturers and provides administrative support to the lecturer- in-charge), other lecturers who lecture in parts of the unit, and casual tutors. Each unit is organised into large group lecturers and small group tutorials. Students attend a two-hour lecture per week and a one-hour tutorial per week. Tutorials reinforce the material covered in lectures through the review of a series of short answer questions. The lecturer-in-charge notifies DBS's administration clerk well before the start of the teaching semester for the requirements for casual tutors. Job advertisements for casual tutors appear in the local newspapers as well as on noticeboards around the university. Potential applicants for the position of casual tutor (CT) are then short- listed and asked to attend an interview with the LIC. The LIC appoints CTs at different pay rates depending on the applicants' teaching experience and qualifications. At times, an applicant may be appointed at a higher pay rate if the LIC feels that the applicant can help other CTs with their tutoring. Once the applicant accepts the offer for a position of a CT, the LIC sends the name and address of the CT to the pay officer (PO). The PO then prepares a casual academic contract and sends the contract to the LIC to sign. The signed contract is then forwarded back to the pay officer (PO) who