At Clarke's Machines, when Mr Clarke orders materials for his machine rebuilding plant, he sends a duplicate of the purchase order to the receiving department. During delivery, Mr Clarke, the receiving clerk, records receipt of shipment on the purchase order. Afterwards, he sends same purchase order to the accounting department where it is used to record materials purchased and accounts payable. Cheques are then prepared for suppliers. Materials are transported to the storage area by forklift and recorded by anyone there. A. Identify FOUR (4) deficiencies in the internal controls at Clarke's Machines. (4 marks) For each deficiency at A., state the type of misstatement that is likely to result. (4 marks) c. How would you improve upon the process outlined in this case? (6 marks) B. D. What are THREE (3) items of internal control documentation that can be used by an auditor to help him or her to understand the flow of transactions in a company. (6 marks)