(a) Mike is a sole trader dealing with recycled goods. Every day, he will buy stuff from used goods dealer from all over the country and pays cash only. At the end of the month, he does not know who and how much he had paid. Suggest FIVE (5) internal control procedures to help Mike improve his current payment system. (10 marks) (b) Explain FIVE (5) internal control audit tests to test the effectiveness of the above control procedures (assuming implemented) in part (a) (10 marks)