According to following images,

a. What are the uncontrolled risks associated with the systems as currently configured?

b. What the controls that need to be implemented into the system to mitigate the risks in the give scenario?

PROBLEM 4: SYSTEM FLOWCHART ANALYSIS Purchases Department Receiving Department Account Payable Department Packing Inventory Slip Vendor Records Invoice Identify Items Prepare and Select Receiving Reconcile Vendor report documents and set up Liability Packing Rec Slip Reprt Account Rec Payable Reprt On Due date PO Remove liability and Disburse cash PO Invoice Cash Disbursements Rec Journal Vendor Reprt Check Vendor