Cartonic Manufacturing Company has about 40 employees in the factory including one factory supervisor.Payroll is processed by the payroll clerk in the accounting department.

Payroll procedures related to factory workers:

• The factory supervisor hires all factory employees.
• All new hire paperwork (W-4s, etc.) is completed by the employee and forwarded to the payroll clerk by the factory supervisor.
• The hourly rate for new employees is recorded on a New Employee Pay slip, signed by the factory supervisor, and forwarded to the payroll clerk.
• Pay increases are verbally communicated by the factory supervisor to the payroll clerk.
• On Mondays, factory employees pick up a new, blank, Weekly Timecard. The employee is responsible for entering arrival and departure times on the card, by day.The employee signs the card and drops it into the Completed Timecards box in the employee break room at the end of their shift on Friday.
• Completed timecards are picked up by the payroll clerk on Monday. The clerk computes net pay (gross wages minus withholdings) and prepares the paychecks.
• The clerk records the paychecks in the Payroll Journal.
• Payroll checks are manually signed by the Accounting manager and given to the factory supervisor who hands them out to the employees.

Selectthreeprocedures that you think are weaknesses in internal control.For each, indicate what could go wrong and suggest a new procedure or a change in an existing procedure that would strengthen Cartonic's procedures.

1. Weak procedure?
2. What could go wrong?
3. How would you fix it?