Mr Monyai (70 years old) is the owner and manager of a clothing manufacturer Monyai Clothes. Although he has grown the entity substantially in the past 40 years of owning the entity , he has become very set in his ways and does not like change.

Mr. Monyai does not want his salaries system to be integrated with the accounting system as, in his opinion, the risk of breaches of confidentiality and fraud would be much greater. As a result, the salaries system is entirely separate.

The human resource section maintains an online file for each employee. Each file has the following :

1. An employee appointment form, digitally signed by the HR Director and the Direct Line Manager of the employee.

2. An employment contract with the conditions of service, digitally signed by the employee and the HR Director.

3. A form with all the personal details of the employee digitally signed by the employee.

4. An authorization form, detailing all deductions to be made from his/her salary and digitally signed by the employee.

5. An exit document (if the employee has left the entity) digitally signed by the employee and his/her Direct Line Manager.

When a new staff member is employed by Monyai Clothes, the human resource director's assistant sends a What sapp-message to Penny Smith, the Salaried Clerk, with all the relevant information typed out. This What sapp message is usually followed up by a signed memorandum. If any information changes, the HR director's assistant relies on her memory, that these changes occurred, to inform Penny Smith of the new changes.

All salaries increase are approved by the Board of Directors. A list of the new salaries is emailed to the human resource director's and Penny Smith is copied in.

Each month Penny Smith writes up the salaries register (which us an excel spreadsheet) in which she fills in the employee's gross salary, the deduction (using formulae) and the net salary. She emails the spreadsheet to the Cashbook clerk when she is done.

The cashbook clerk prepares the payments as per the details on the spreadsheet. The payments are authorised by 2 directors online through the banking app. A copy of the summary of payments is then emailed to Penny Smith.

Identify the weaknesses in the salaries system of Monyai Clothes (Pty) Ltd and propose recommendations for each weakness identified.