The working papers pertaining to the auditor's study of internal accounting control include the following preliminary evaluation:

Up to the point at which the prenumbered sales invoices are prepared, controls are very weak (ineffective). The weaknesses are:

1. Orders are verbally transmitted from the sales order department to the shipping department.

2. The shipping department sends a scratch paper listing of the parts shipped to the billing department.

3. The replacement parts inventory is kept in the shipping department.

4. Perpetual inventory records are not maintained for the replacement parts inventory.

The effect of these weaknesses is that there is no assurance that all shipments are billed or that the correct amounts are billed or shipped. Thus, the shipping department employees may be stealing parts; they may be deliberately or inadvertently forgetting to prepare scratch paper listings;

the scratch paper listings may be getting lost on the way to or in the billing department, etc.
Required:
Write the required communication to management on material weaknesses in internal accounting control.