The following list presents statements regarding the expenditure processes. Each statement is separate and should be considered to be from a separate company. For each statement, determine whether it is an internal control strength or weakness, then describe why it is a strength or weakness. If it is an internal control weakness, provide a method to improve the internal control. A purchasing agent updates the inventory subsidiary ledger when an order is placed. The receiving dock employee counts and inspects goods and prepares a receiving document that is forwarded to accounts payable. An employee in accounts payable matches an invoice to a receiving report before approving a payment of the invoice.