q7: You are the senior auditor of Nice and Natural Ltd (NNL) for the year ended 30 June 2021. NNL is a large pharmaceutical manufacturer and distributor located in NSW. One of your junior auditors, Charles, is keen to evaluate NNE'S strengths and weaknesses for some of the client's procedures. For the following independent situations:

1. Identify if it is a strength or a weakness of the control systems

2. Give a reason why it is a strength or a weakness in.

3. If it's a weakness, suggest improving the controls to overcome the weakness.

4. If it's a strength, what is the benefit of the strength?

Once the goods are received in the warehouse, the warehouse clerk checks the quantity and quality of the goods received with the delivery note attached, matches with the quantity received and signs the delivery note as evidence, that he has checked. The delivery note comprises two copies; the warehouse clerk retains one, and the delivery person retains the other copies.