Which of the following would best an applicable internal control weakness and its recommended improvement? Select one: a. WEAKNESS: Fixed assets are delivered directly to the factory floor. IMPROVEMENT: All purchases should go through the receiving department; the equipment should be inspected and a receiving report should be prepared b. WEAKNESS: There is no written documentation of the approval for purchase. IMPROVEMENT: A formal capital investment analysis should be performed for purchases of fixed assets; the analysis should evaluate cost and benefits of the request. c. WEAKNESS: Employees could be paid for time they do not work; a co-worker could record an absent worker as present (punch the time clock). IMPROVEMENT: Supervise the time clock. Reconcile time cards and job time tickets. d. WEAKNESS: There is no process for obtaining competitive bids. IMPROVEMENT: Price bids should be obtained from the three suppliers before a purchase order is issued