Internal controls are policies set out by management to ensure that processes are conducted in an effective, efficient, and accurate manner. The aim of the controls is to manage activities and processes as undertaken by human force in such a way that they comply with accepted code of conduct in the organization. This paper, in the form of a case study, discusses the weak-point of Alden Inc. and recommends strategies that can be adopted to improve the internal controls; it will focus on purchases, receipts, storage and issuance of raw materials. Weaknesses of the controls adopted In the control of raw material, the company has a weakness that production foremen/supervisors have the power of orally asking for the delivery of materials and the requested be accepted. When such a move happens, then Alden Inc lacks proper documentation thus the materials can be mishandled or misused. The storeroom has no record management and stock movement sheets; they are not aware of the products that were brought into the store as well as those that have been used or ordered; this is likely to lead to accountability issues. Despite making physical counts under a well-supervised environment, after the count, the company has no parameter to gauge the counts with; they are likely to give it a rough figure and likely to believe the outcome as the truth. The process of reorder that the company has adopted is not an effective one; it seems to be working on guessing of the time that stocks may need to be ordered, since it only happens after there has been a count. This risks the company from having stock shortage and experiencing production difficulties. After the reorder level has been sent to the accounts department, the department goes ahead and processes the order then sends it t the last supplier. In this, there is a likelihood that the company will buy substandard goods (if the supplier offers goods that are of low quality) and they are likely to buy goods at an expensive price if the buyer is such a seller. The company does not look back on the previous purchases and see the rate at which they met the needs of the company; they go ahead and buys the product from the same trader. Although at receiving there is verification of merchandise, the company only uses the deliver note to make physical counts; the company suffers the chances that they have received goods that they never ordered for in terms of quality, quantity and even composition. This will be aggravated since they do not have a document on their side to compare with. Recommendations To discuss the recommendations, this paper will handle every part on its own:   * Issuance of raw materials Foremost, Alden Inc should ensure that there is proper documentation of all its processes, there should be nothing like an oral order from programs foremen/supervisors; on the other hand, when the stock has been offered from the store, the store men should authorize it. It should not seem like an order from the production department should be express, on their part, there is need for proper documentation and appropriate records set.   * Receipt of raw materials After the delivery of raw materials, the documents should be on the table to verify, them, they are delivery note or venders note of lading, and th