Hi, this is audit case study questions. Iust need two weaknesses in acquisition and payment cycle and please give the recommendation to the weaknesses. THANK YOU!

Question On 1 September 2020, your firm Syakir, Syalrah & Co. have been agreed to engage with Rafa Sdn Bhd to perform an audit for the year ended 31 December 2020. During the month of October 2020, you make an extensive study of Internal control over acquisition and payment cycle. Warehouse clerk, Firman is responsible to make purchase to vendors as and when the inventory is tuming low. He generates a four-copied pre-numbered purchase order, the original copy is sent to respective vendors, second is retained for purchasing department, third copy is sent to accounting department and the final copy is sent to receiving department. The purchase order is approved and Initialled by assistant finance manager, Husna for all types of purchases. When goods are received, the goods are checked and counted by receiving staff and a pre- numbered receiving report is prepared with a copy sent to accounting department. The receiving report is use to update perpetual inventory records. The goods are stored in the warehouse under the control of warehouse manager. When vendor invoice is received, Eliana compares it to the purchase order and receiving report for both accuracy and appropriateness of the expenditure. She then records the transaction in the purchases journal and related records. Syafiqah is responsible to prepare cheques for vendors, updates the cash disbursement journal and submit the cheques to finance manager, Aisyah for signature. Aisyah is in charge to approve cash disbursement regardless of amount payable to vendors. It's the policy of the company to hold the payment to vendor for two months from the receiving date. Amir receives bank statement from the bank and does a detailed reconciliation on monthly basis, including examining cancelled cheques and supporting documentations. He also received account payable listing from Aisyah and compares the total to the general ledger, initial the listing and files the documents. The purchase ledger is reconciled to purchase ledger control account on monthly basis. Amir is responsible to reconcile suppliers statements to the supplier's ledger account