Determine whether each cash payment procedure is an internal control strength or weakness.

Cash payments

Strength or Weakness

In the voucher system, the company's accounting department requests purchases of inventory and records the

transaction.

The owner of a small business has authority to write and sign checks.

Requesting and receiving merchandise is handled by the same department.

Only authorized departments and individuals can incur liabilities.

A voucher system is used for all payments of liabilities.

To save time, all departments are allowed to incur liabilities.