Zahid Consulting Company was engaged to draft control procedures in an effort to enhance internal controls for the Climax Company.

Zahid consulting company suggested the following controls in this regards:

1. Separation of duties of approving invoices for payment and signing checks
2. Periodic physical count of inventory
3. Cancellation of the voucher package by the cashier after signing the check
4. Maintaining an approved supplier list and checking that all purchase orders are issued only to suppliers on that list

Required:

The employees of the relevant departments are unable to understand the reason to implement these controls. You have to explain to the employees the purpose of these controls