AtBest GoodsCompany, checks areprenumberedand both the purchasing agent and the treasurerare authorized to issue checks. Each signer has access to unissued checks kept in an a locked file cabinet. Thepurchasing agent pays all bills pertaining to goodspurchased for resale. Prior to payment, the purchasingagent determines that the goods have been receivedand verifies the mathematical accuracy of the vendor'sinvoice. After payment, the invoice is filed by thevendor, and the purchasing agent records the paymentin the cash disbursements journal. The treasurer paysall other bills following approval by authorizedemployees. After payment, the treasurer stamps all billsPAID, files them by payment date, and records thechecks in the cash disbursements journal. Best GoodsCompany maintains one checking account that is reconciled by the treasurer.

(a)List the weaknesses in internal control over cash disbursements. (b)Identify improvements for correcting these weaknesses.

My first inclination was thinking that the purchasing agent using checks to pay bills pertaining to the goods could mess things up with the accounts. Another thing i thought could mess accounts up is only 2 people with access to the checks. Could the checks being prenumbered cause issues? Need some additional help on what the weaknesses are.