Fuji Corp, a manufacturing company that produces high-quality digital cameras and is sold at premium price for the middle and upper market segment. Components become a very important part of the manufacturing process. Fuji bought the camera lens and a large quantity of sheet metal and screws. Mounts and lenses are ordered by Fuji from vendors on a per-unit basis. Sheet metal is ordered by Fuji from vendors by weight (kg). Receiving employees are responsible for documenting the quality and quantity of goods received. Your understanding as an auditor of the structure of the internal control system indicates that the following procedures have been carried out by Fuji Corp: a. Reception. Information obtained from authorized purchase orders, which are numbered sequentially, is stored on the computer. Receiving employees have access to all information on purchase orders that are sent to vendors. The receiving employee records the receipt of goods in accordance with the purchase order on the computer b. Metal sheet. The company accepts sheet metal shipments via freight trains. The railroad independently weighs the sheet metal, and reports the weight and date of receipt on the travel document accompanying each shipment. The receiving department employee only checks the appropriateness of the weight stated on the travel document and the purchase order listed on the computer c. Bolt. The receiving clerk opens the carton containing the bolts, and checks and weighs the contents (kg). The calculated weight obtained is then converted into units based on the conversion table provided. Reception staff compare the quantity listed with the quantity on the purchase order on the computer. d. Camera lens. Each camera lens is shipped in a cardboard box per unit. When receiving goods, the receiving clerk counts the cardboard boxes. Then the number of carton boxes counted is matched with the amount written on the purchase order. Question : Problems occur, namely there is often a discrepancy between the quantity and quality of goods received and those recorded. a. As a management audit from Fuji Corp, you are asked to explain the weaknesses in the duties and authority of each of the above employees! b. What are your recommendations for increased performance in each of these areas! Include references/sources