2.3. Ominium (Pty) Ltd imports specialised golf equipment. At the financial year end, you selected a small number of foreign creditors as part of your accuracy, valuation and allocation testing. Describe the (5 marks) procedures you would carry out as the auditor to verify that the foreign creditors' balances have been included at appropriate amounts? 2.4. Herman Vangal an employee at Econ Holdings Ltd is undergoing a training workshop for a supervisory position in the creditors section of the manufacturing company. He has asked you the following question: What controls should be in place to prevent an employee calling up the creditors masterfile and simply reducing the balance owed by say, a friend, or in fact deleting the creditors entire record from the file? (5 marks)