Ultra Chem Industries, a leading manufacturer of high-grade polymer compounds, operates an advanced facility that produces a variety of products, including its flagship item, Poly Flex. This fine polymer powder is packag

Ultra Chem Industries, a leading manufacturer of high-grade polymer compounds, operates an advanced facility that produces a variety of products, including its flagship item, Poly Flex. This fine polymer powder is packaged in 25 kg bags through a highly automated process, with an online check weigher ensuring that each bag meets the specified weight requirements. The company has set a tolerance limit of 50 grams per 25 kg bag for any deviations. During a routine review, the internal auditor manually weighed a sample of Poly Flex bags using a standalone scale. The findings were concerning: a significant number of bags were overfilled by more than 50 grams. Despite this, the plant's functional head dismissed the issue as a statistical aberration, arguing that the company's compensatory controls, such as random manual weighments, would catch and correct any significant discrepancies. He thus downplayed the need for immediate corrective action. In addition to these operational challenges, Ultra Chem Industries had recently launched a new product line, Fiber Flex, a special-grade polymer fiber developed with imported technology. Unfortunately, Fiber Flex failed to meet quality standards and was rejected by the market, leading to the shutdown of the manufacturing plant. The materials used in Fiber Flex production, including fiber intermediaries, imported chemicals, and catalysts, have since remained unused and undisposed of for several years, posing potential environmental and safety risks. Meanwhile, M/s Sharma & Associates, the internal auditor for Ultra Chem Industries, was conducting an audit of the company's payroll system. The audit's primary objective was to ensure that all employee payments, outstanding amounts, and liability balances were accurately accounted for in the financial statements. During this audit, the internal auditor identified a potential risk: some payroll liabilities might have been omitted or inaccurately recorded. To mitigate this risk, the auditor reviewed payroll records, verified subsequent payments to employees, and assessed the completeness of accrued liabilities to ensure that all payroll obligations were properly reflected in the financial statements. Given these challenges, several key questions arise, you are requested to answer the following: In light of the weighment discrepancies observed by the internal auditor, what steps should be taken to address the potential overfilling issue in the Poly Flex packaging process ?