$4\mathrm{.}1.$ You are the auditor of Smelloil Ltd a large oil refinery situated in Durban. Whilst conducting analytical

review procedures during the planning of the audit, you identified a large increase in purchases for the

laboratory which monitors the quality of Smelloil Ltd$$s products. Expenditure on quality control at Smelloil

Ltd is relatively high as the materials used in quality control are expensive.

Required: Describe the controls which should be in place at a company$$s receiving of goods department?

$(5$ marks$)$

$4\mathrm{.}2.$ Discuss briefly the auditor$$s responsibilities relating to fraud in the acquisition and payment cycle? $(4$ marks$)$

$4\mathrm{.}3.$ Briefly describe the assertions in the acquisition and payment cycle relating to purchases? $(6$ marks$)$