Explain TWO internal control procedures that Zola Office Supplies should implement to address the problems identified above. Your answer must relate to credit purchases and payments.

To address the weakness of one employee handling ordering, receiving, and recording, Zola Office Supplies must implement segregation of duties. Different individuals or departments should be responsible for each stage: one person for ordering goods (e.g., purchasing department), another for receiving and inspecting goods (e.g., receiving department), and a third for recording the purchase in the accounting system (e.g., accounts payable). This prevents a single employee from perpetrating and concealing fraud or errors.

To address the weaknesses of payments made without checking invoices/statements and lack of authorisation, Zola Office Supplies should implement a three-way match and a formal payment authorisation process. Before any payment is processed, the creditor's invoice must be matched against the original purchase order (to confirm goods were ordered) and the goods received note (to confirm goods were received). After this verification, a designated manager or senior personnel must authorise the payment, ensuring its legitimacy and accuracy before funds are disbursed.