INTERNAL CONTROL PART B INDEPENDENT OF INTERNAL CONTROL PART A J. Pinkman Ltd is a distributor of pharmaceutical products. Its customers include a wide range of chemists, shops, stores and supermarkets. Customer's orders are received over the telephone by the sales staff who prepare the sales order. A three part sales document is generated by computer with sequential invoice numbers. The sales order is approved by the sales manager, who is also the credit manager. Once approved two copies of the sales order are sent to the warehouse, one copy is kept for shipping records, and one copy of the sales order is sent as an to the customer as an invoice for payment. One copy is kept on file in the sales office. At the end of the day all telephone orders and warehouse deliveries are reconciled by a clerk in the accounting office and any orders awaiting delivery listed for future delivery. Required: Identify two significant weakness in the current internal controls