Harper Company manufactures a popular brand of footballs. Harper employs 147 workers and keeps time sheets that show how many hours the employees work each week. On Friday the shop foreman collects the time sheets, checks them for accuracy, and delivers them to the payroll department so it can prepare paychecks. The treasurer signs the paychecks and returns them to the payroll department for distribution to the employees.

Identify the main internal control weakness in this situation, state how the weakness can hurt Harper, and propose a way to correct the weakness.