(1) The payroll clerk obtains the signature plate from the accounting department and signs all the payroll cheques.

(2) Each employee may pick up his/her payroll cheque from the payroll clerk. Uncollected cheques are passed to the supervisor who will help to distribute the cheques to the respective employees.

Evaluate the information provided in parts (1) and (2) above. Identify the weaknesses in the payroll internal control system. Suggest 2 corrective action for EACH weakness.