As the auditor of Sample Limited you note the following matters relating to the internal control of its sales system.

i) The sales department accepts order without first checking the inventory level with the warehouse.

ii) Goods are dispatched to customers without recording customer's signatures as proof of receipt of goods.

iii) Orders of goods placed by customers are properly recorded but they are not forwarded timely to the dispatch department for fulfilling the order.

a) For each of the above deficiencies, identify the possible impact on the company's operation and recommend a control to address it.

b) Explain why an auditor cannot perform only test of control in a audit.