The factory supervisor ata company employs new casual staff whenever production demand increases. He sets their hourly pay rate based on his assessment of their experience. At the end of the day he collects timesheets from each casual employee and hands them to the payroll officer. For new staff he asks them to write their bank account details on a sheet of paper and gives it to the payroll officer so that the pay can be transferred to them electronically. For some of the casual employees English is not their first language so the supervisor regularly needs to change their timesheets before giving them to the payroll officer to ensure they are correct.

From the above scenario: (i) identify five (5) internal control weaknesses and outline the risk that results from each weakness; and (ii) suggest a way of improving the controls to overcome each weakness.