36. The Chung Hung Company Bhd employs several hundred employees at its production site, so that there are adequate personnel for segregation of duties for the purposes of internal control. You are the auditor of Chung Hung Company Bhd. Your audit supervisor has asked you to perform an audit of the purchases and payments system for the year ending 30 June 2016. As part of this audit you are expected to conduct a review of the system, evaluate the effectiveness of the design of internal controls, make a preliminary assessment of the control risk, carry out tests of controls and finally perform a review of the preliminary assessment of control risk. El contes (d) Describe the general form of your conclusions on the results of testing the purchases and payments system. How do these conclusions affect your final audit work