Identify the internal control weaknesses in the following internal control practices, and suggest corrective action:

(i) The finance manager who signs cheques does not examine the document set because the accounting department has matched the invoice with other supporting documents.

(b) After calculating the quick ratio for an entity and finding that the ratios value was 0.9, a student analyst decided that the company was in a sound position for paying its liquid liabilities. Discuss the shortcomings of making such a conclusion.