this is audit questions the question asked for 5 weaknesses and recommendations but i just need 2 of each.

You are an audit supervisor at Izyan & Co and are currently reviewing documentation in the purchases system Ayman Sdn. Bhd. Ayman is a manufacturer of electrical goods. It has factories across the country and its customer base is medium and large retailers. The company's year-end is 31 December 2017. Below is description of the purchasing and payments system. Purchasing Department Upon receiving the approved purchase requisition, the purchasing staff selects the appropriate supplier by searching the various suppliers' catalogues on files. The staff calls the supplier and request a price quotation. Upon receiving the price quotation, a pre-numbered purchase order is processed with the original sent to the supplier, a copy to warehousing and receiving department and a copy to account payable department. Warehousing and Receiving Department When goods are received, the receiving clerk stamps the copy of purchase order with the date received. The receiving clerk forwards the stamped purchase order to the purchasing department as an evidence goods have been received. As soon as goods have been inspected in the receiving department, they are sent to the factory production area and stored alongside the machines in which they are to be processed. Finished goods are moved from the assembly line to storeroom in the custody of a store clerk, who is also maintains a perpetual inventory records. Account Payables Department On receipt of an invoice by account payables department, it is matched with the relevant purchase order. The invoice is checked to the purchase order to ensure the agreed prices and discounts have been honoured. The purchases ledger clerk enters invoices onto the purchases system in batches. A batch control sheet is used, which details the number of invoices and the total value to be entered. The purchase ledger manager inspects the file of invoices on a monthly basis to ensure that all invoices have been recorded. SEPTEMBER 2017 CONFIDENTIAL Suppliers are required to submit monthly supplier statements, which are reconciled to the relevant supplier's ledger account by the purchases ledger manager. The purchase ledger is reconciled to the purchase ledger control account on a monthly basis by the purchase ledger manager, and reviewed by the company accountant. The list of payments is signed by the company accountant once all invoices have been checked, and sent to the cashier's office for payment Cashier's office Cheques received daily from the accounts payable department are sorted into three groups: those less than RM5,000, those between RM5,000 to RM20,000 and those above RM20,000. Cheques for RM5,000 and less are machine-signed. The cashier keeps the key and signature plate of the cheque-signing machine and records the usage of the cheque-signing machine. All cheques between RM5,000 to RM20,000 are signed by the financial controller and cheques over RM20.000 are signed by the finance director. Required: (a) List and explain FIVE (5) weaknesses in Ayman Sdn. Bhd's system of internal control over the purchasing and payment system that could lead to misstatement in the financial statements. (10 marks) (b) Give recommendations on how to improve internal control procedures for each of the weaknesses identified in (a). (10 marks) [20 marks]