Billie Jean Manufacturing Bhd has three employees who work in the warehouse. All of the warehouse workers are authorized to order inventory when it falls below the reorder level. The workers prepare a purchase order and mail it to the supplier of their choice. The inventory is delivered directly to the warehouse. The workers send a memo to accounts payable department reporting the receipt of inventory. Accounts payable department compares the warehouse memo to the supplier's invoice. Accounts payable department prepares a cheque which the treasurer signs.

QUESTION-

Evaluate any areas where Billie Jean Manufacturing Bhd may be exposed to fraud or embezzlement due to weaknesses in its accounts payable and cash disbursement procedures and recommend improvement to correct the weaknesses.