auditing question please help

You currently working as a Senior Auditor at ABC Auditors and have been assigned to the audit of Afrisave (Pty) Ltd ("Afrisave") for the financial year ending February 2023. Afrisave is a manufacturing and distribution company that is listed on the Johannesburg Stock Exchange ("JSE"). Afrisave has been a long-standing client of ABC Auditors. The Head Office and manufacturing plant of Afrisave are situated in Belville, in the Western Cape. Afrisave has distribution warehouses in Mpumalanga and Gauteng. There is a Branch Manager at every distribution warehouse. Afrisave is planning to open more distribution warehouses in other provinces in the coming months. Accounting responsibility lies with Head Office and is computerised. The company also has an internal audit department. Each distribution warehouse has its own perpetual inventory record system. Raw materials and stock count Due to the fact that Afrisave closes on 23 December 2022, the Board of Directors decided that a physical stocktake would be held at each distribution warehouse on 15 December 2022 to assess the accuracy of the theoretical inventory figures. If no material differences exist, the theoretical inventory figure will be accepted at financial year-end without further counts being performed. The Manager of the internal audit department, Mr. Ceasar, was instructed by the Board to provide each Branch Manager with a set of instructions to control the physical stock take. He requested your assistance. Raw materials are purchased from both local and foreign suppliers. Afrisave engages with foreign exchange contracts to protect itself against adverse foreign currency fluctuations. Inventory from foreign suppliers is purchased free on board. Sales Agents Afrisave employed 30 new Sales Agents during the financial year to increase their sales. Each Sales Agent needs to sign at least 2 new customers (retailers or wholesalers) per week. All the required documentation needed to add the customers to Afrisave approved customer list (Masterfile) needs to be handed over to the Accountant every week. Afrisave pays the Sales Agents a 20% commission on the monthly sales made, on the Wednesday after the end of the month. The commission is paid via an electronic funds transfer once a month by Afrisave to the Sales Agents that meet the weekly targets and submitted all the required documentation. On the first Wednesday of the month, a list of all the sales per Sales Agent is downloaded into an Excel spreadsheet by the Accountant of Afrisave. The list contains the following details: The total of the "Amount of the Commission" is the amount used to do the payment each first Wednesday of the month. A Commission file is downloaded into an Excel spreadsheet each first Wednesday of the month to do the EFT payment. Required 2.1 Prepare a list of instructions that can be provided to the Branch Managers to utilise when executing the physical stock count. Refer to the information under the heading raw material and stock count. (20 marks) 2.2 Provide recommendations to the Accountant that can be implemented to ensure the validity and accuracy of the EFT payments made to the Sales Agents