AUD3

NUR SYUHADA BINTI MOHD SALEH

2012600974

NUR FATIN ATHIRAH BINTI AMIR

2012648916

FATEN NUR ARTIKAH BINTI JOHARI

2012626758

NUR NABILA AIN BINTI UMAR

2012245058

NORSAHIRAH BINTI ROHANI

2012695738

PUAN AMIZAHANUM BINTI ADAM

A4AC1106C

Weaknesses

Possible effect

Recommendations

No independent check

There is a possibility for

There should be

on Kumaris job.

Kumari to incur

someone to monitor and

mistakes in the process

check Kumaris work.

of preparing invoice.

No separation of duties

Possibility to commit

Segregation of duties is

because Kumari

fraud by overstating the

needed between

prepared and signed the amount claim in the

preparing and signing

invoice.

invoice

the invoice.

No physical control over

Misuse of the pre-signed

The doctor should sign

the issuance of pre-

medical certificates by

the medical certificates

signed medical

selling them illegally

only when the patient

certificates.

without the doctors

required it.

consent.
No physical control over

Defalcation by the

Use cash register

cash received because

employees or theft.

machine to keep cash

they kept the cash in

received.

the drawer.
No proper document

Misappropriation of

The company should

and record because the

inventory record.

record their inventory

employee just refer the

properly in the

suppliers delivery note

inventory logbook.

for verification.