You are responsible for auditing Sambar (Private) Limited (SPL), which specialises in producing and marketing textile products. Your team has completed an overview of the sales and billing process that can be summarized as follows: 1. SPL has hired a Sales Rep (SR), who is responsible for identifying new customers and taking orders from all customers. 2. Orders are stored on a prenumbered order form duly signed by the customers. After picking up the customer's order, SR mentions the maximum credit limit and credit time after verbally confirming it with the Operations Manager on the order form. SR then transmits a copy of the purchase order to the warehouse and another copy to the plant accountant. (FA). 3. The warehouse supervisor sends the completed order from the warehouse with a manually prepared pre-numbered delivery note. They keep a copy of the COD and send another copy to the FA. 4. The Financial Advisor manually prepares a pre-numbered invoice using the information on the purchase order. FAs also make sure the customer does not exceed the maximum credit limit after the new order. FAs normally send a copy of the invoice to the customer with the delivery slip and keep the second copy with the order form in the Account Register. However, due to the delay in receiving order details, the invoice is sometimes sent after delivery. 5. Each Friday, the Financial Advisor enters the weekly invoices into the computerized accounting software. At the end of each month, the FA prepares an age analysis and follows up with clients who have not paid during their credit period. Required: Identify control weaknesses in SPL sales and receivables processes with their possible effects and provide your recommendations to SPL