Tool Times purchase transactions are initiated when the purchasing department clerk reviews the inventory subsidiary ledger for items that need to be replenished. The clerk selects a vendor, and prepares four copies of purchase order. One copy is filed in the department; the second copy is sent to the receiving department; the third copy is sent to the accounts payable department; and the final copy is sent to the vendor. When the goods and the packing slip arrive at the receiving department, the receiving clerk examines the items for condition and verifies the quantities received against the packing slip. Upon completion of the inspection, the clerk manually creates two copies of a receiving report. One copy is filed in the department and the second accompanies the goods to the warehouse. In the warehouse, the clerk receives and shelves the goods. The warehouse clerk updates the inventory subsidiary ledger by posting the amounts received to the various inventory records affected. At the end of the day the warehouse clerk prepares a journal voucher to summarize the inventory activity that is sent to the general ledger clerk. When the accounts payable department clerk receives the invoice from the supplier, he visually matches it to the hard copy purchase order on file. The clerk then updates the accounts payable subsidiary ledger and sets a due date for payment. The accounts payable clerk sends the invoice and purchase order to the cash disbursements department. At the end of the day the accounts payable clerk prepares a journal voucher to summarize the accounts payable activity that is sent to the general ledger clerk. The cash disbursements clerk files the documents from accounts payable until their payment due date. On the due date, the accounts payable clerk prepares a check for the invoiced amount, which is sent to the treasurer who signs and mails the check to the vendor. The cash disbursements clerk updates the check register, and accounts payable subsidiary ledger. At the end of the day the cash disbursements clerk prepares a journal voucher to summarize the cash and accounts payable activity that is sent to the general ledger clerk. At the end of each day the journal vouchers from the warehouse department, accounts payable department, and cash disbursements department are sent to the general ledger clerk who posts the journal vouchers to the relevant general ledger control accounts.

Please provide internal control weaknesses for each department: purchasing, receiving, warehouse, accounts payable, cash disbursement, and general ledger!