You are the senior auditor in charge for the audit of Siddiq Sdn Bhd. During the audit of payroll and personnel cycle, you noticed the following situation: A payroll clerk, Bung checks the payroll department files at the beginning of each month to assess the job status of factory workers. After that, he prepares time cards and distributes them to factory workers. Every month end, Bung will enter payroll information using payroll software based on the time card submitted by foreman. Another payroll clerk, Zack will prepare payroll cheque based on payroll transaction list prepared by Bung and forward all cheques to accountant for approval. Before presenting the signed cheques to the foreman, Zack has to check the identity of each payee. Foreman returned unclaimed payroll cheques to Zack.

Required:

Identify THREE (3) weaknesses in internal control involving payroll and personnel department at Siddiq Sdn Bhd