When Sheryl, the purchasing agent for Cantik Comestics Berhad orders materials, she sends a duplicate copy of the purchase order to the receiving department. When materials are received, Horace, the receiving clerk, records the date of receipt on the copy of the purchase order but does not count the goods received. The same copy of the purchase order is sent to accounting, where Lisa uses it to support the purchase entry in the voucher register. The copy is then sent to the raw materials stores, where William uses it to update the perpetual inventory record.

(i) TWO (2) internal control weaknesses that exist, (ii) the material errors or irregularities that might occur because of each of these weaknesses (iii) your recommendations for improvements in the system