Indah Maya Berhad, a textile manufacturer, adopts the following system for its billing and recording of accounts receivable. A customer makes his or her order through telephone calls. Encik Ali who is the general clerk, then prepares a pre-numbered sales order form by filling in the pertinent information such as the customer's name, address, account number, quantity and items ordered. After the sales order form has been prepared, the customer's purchase order is stapled to it. For sales of less than RM5,000, approval is given by Encik Ali. For sales amount greater than RM5,000 approval is from the manager of the credit department, after a review of the credit worthiness of the customer. Approval of the credit is noted on the form. Next, a copy of the sales order is passed to the billing department where the clerk generates the customers' pre-numbered invoices. The second copy of the sales order is sent to the warehouse for preparing the goods and the pre-numbered delivery notes to the customers. The billing clerk, Cik Aminah, who has served the company for the last 20 years determines the unit prices for the items ordered based on her knowledge. Cik Aminah is an efficient worker. Her supervisor is satisfied with her performance and has never verified her work. She prepares the invoice and sends to the shipping department with the bill of lading. The shipping department sends the goods to the customers. The customers acknowledge the receipt of the goods on the delivery notes. The billing clerk, upon receiving the acknowledged delivery note, prepares the invoices and sends to the customer. The computer totals the customer account numbers and the sales amount to generate the "hash" control daily. As the microcomputer is generating invoices, it is also storing the transactions on the disk. The disk is used to update the computerized accounting records. This updating procedure is run daily, and a summary report is then generated. No hardcopy of sales journal is printed since all the data can be assessed through the system. Upon receipt of payments from the customers, Encik Abu, the accounts receivable clerk uses the customers' payment vouchers or any correspondences that accompanied the customers on unauthorized deductions for discounts, freight or advertising allowances, return inwards and prepares the appropriate credit memos. Disputed items of large amounts are handled by the sales manager. Every month, Encik Abu prints out a trial balance of accounts receivable and compares the total with the accounts receivable in the general ledger control account.

Identify any FIVE (5) weaknesses in the Indah Maya's internal control for billing and accounts receivable. For each of the weaknesses identified above, state the corresponding effects to each weakness and recommended procedures to improve the system. Present your answer in the following format:

(a)	(b)
Weaknesses of the System	Effects of the Weaknesses	Recommended Procedures