which of the following is an internal control weakeness related to the acquisition of factory equipment?

a$.$The TThe department in need of the equipment is contacted concerning necessary attributes of the equipment to be purchased

b$.$ Aapprovals for acquisitions are made by the purchasing department

c$.$ the lowest apporved venders bid is sometimes not accepted

d$.$ depreciation is calculated only quarterly $($first $3$ quarters$)$ and year$-$end