For goods to be returned to the vendor, the storekeeper prepares a goods returned report in duplicate. A copy is sent to the vendor and the duplicate copy is filed numerically. When the accounts payable department receives the credit note directly from a vendor, the accounts payable ledger and purchases journal are updated, and the credit note is filed by vendor name in alphabetical order. (a) Identify the major internal control weaknesses inherent in the present system. (b) What specific control procedures would you expect to find if Tai Fat Manufacturing Ltd.'s internal control structure over purchases and cash payments was effective?