Please read the case below and discuss the given topic.

All employees in the warehouse at Johnson Sporting Goods Company are allowed to place a purchase order when the minimum inventory level has reached. When make an order, the employees first prepare a purchase order, select the supplier they prefer to do the business with, and send the purchase order to that supplier by mail. The warehouse receives inventory directly. Once inventory is received, the warehouse employees send a memo to account payable department to report the receipt of inventory. Accounts payable department matches the warehouse memo to the suppliers invoice. If they match, the accounts payable department prepares a check payable to the supplier and send it to the treasurer for approval. Requirement:

The textbook addresses the major activities in the expenditure cycles and related risks and controls to mitigate those risks. Please identify one or two internal control deficiencies in Johnson Sporting Goods Company expenditure cycle and address how the identified deficiencies can be improved.