Adam & Co have very weak internal control systems. After a careful review, it is evident that the company is exposed to great risks of losing money through the exploitation of the existing loopholes by errant staff. The entire internal control system requires a major haul so as to remove the weaknesses inherent in the current set up. In almost all the departments clerks have been left to make inventory orders or disburse payments without approval or even knowledge of the accounts department and other relevant departments.