the storeroom containing expensive electronic components is secured with a lock and managed by a supervisor and four clerks. withdrawal raw material requires permission from a production supervisor, either in writting or verbally, as no perpetual inventory records are maintained by the clerks for items recieved or issued. instead, a physical inventory count is conducted monthly, and after verifying the quantities, the supervisor checks if they are below the predetermined reorder level. if so$,$ the part number is added to a materials requisition list that is sent to the accounts payable clerk to prepare a purchase order for each item, which is then mailed to the previous supplier. the storeroom clerks receive the ordered items and ensure that the quantities match those on the bill of lading. The bill of lading is signed, dated, and filed in the storeroom as a receiving report. sugget three chanages to the current system and procedures above.