The Golf Club Company Makes Custom Golf Clubs

question 59

Essay

The Golf Club Company makes custom golf clubs. The manufacturing supervisor interviews people who have specialized manufacturing skills, and he informs payroll when an employee is hired. The employees use a time clock to record the hours they work. The employees are also required to keep a record of the time they spend working on each order. The supervisor approves all time cards.
The accountant analyzes the job tickets and prepares a labor distribution summary. Payroll prepares the payroll register and paychecks. The supervisor distributes the paychecks to the employees. Payroll informs cash disbursement of the funds required to cover the entire payroll amount. The cash disbursements clerk ensures that there are adequate funds in the company's regular checking account to cover the payroll.
Describe at least three internal control weaknesses; for each weakness suggest an improvement to internal control.

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Definitions:

Thicknesses

Measurements of how thick, deep, or wide something is, often referring to layers or sheets of material.

Transgression

A geological event where sea levels rise relative to the land, causing marine waters to spread over the continent and depositing marine sediments.

Regression

A geological process by which areas of submerged seafloor are exposed above sea level, often due to sea-level fall or land uplift.

Shale

A fine-grained sedimentary rock formed from clay and mud, characterized by its ability to split into thin layers along natural fractures.