Hi, this is audit case study questions. Iust need two weaknesses in internal control procedures relating to purchase and payment and please give the recommendation to the weaknesses. THANK YOU!

Question 5 Ezzi Industries Berhad manufactures engineering parts. It has one operating site in Shal Alam and a customer base spread across Malaysia. The company's financial year end is on 31 December. Below is a description of the purchasing and payments system. Purchasing system Whenever production materials are required, the relevant department sends a requisition form to the ordering department. Miss Puspa, an ordering clerk prepares a purchase order and makes a number of calls to various suppliers to see which company can deliver the goods fastest. This supplier is then chosen and she sends out the purchase order. This is not sequentially numbered and only orders above RM5,000 require authorization from purchasing manager. T Purchase invoices are input daily by the purchasing clerk, Miss Irene. Every week the purchase day book automatically updates the purchase ledger, the purchase ledger is then posted manually to the general ledger by Miss Irene. Payments system The company maintains a current account at Maybank Berhad. The current account is reconciled on a weekly basis. In order to maximize their cash and bank balance. Ezzi Industries has a policy of delaying payments to all suppliers for as long as possible. Suppliers are paid by a bank transfer. The finance director. Mr. Amar is given the total amount of the payments list, which he authorizes and then processes the bank payments. There is no supporting document for cach payment forwarded to finance director for detail authorization purposes