4. Q4 (a) Explain what you understand by the terms 'control environment' and 'control activities' in relation to the components of an entity's internal control system? (5 marks) Q4 (b). As part of an audit, auditors are required to document their understanding of an accounting sub-system. After the auditor have documented their understanding of an accounting sub-system, they test this understanding against the sub-system itself, by carrying out a 'cradle to grave test. How is the 'cradle to grave test' carried out by the auditor