b) The audit team observed the following activities when they attended the count on March 31, 2016. The count started promptly at 8 am and the team consisted of staff drawn from the warehouse. The count was supervised by the Finance Manager who was assisted by the Internal Auditor. At the beginning of the count pre-numbered count sheets were issued. The sheets showed the) inventory ledger balances for checking against the physical inventory. Counting was done by groups of two; different teams were allocated to each area where the stores were located. The counters were warned that they should ensure that they remember which inventory had been() counted. The counters were given pencils which they were told should be used to record the count (3) information since it would be easier for them to make amendments if required. The finance manager reminded them at the beginning of the count that if items were not located on the pre numbered count sheets they should record it on a separate inventory sheet. They were also reminded that there may be issuing of some inventory during the counting as there had been (4) some orders which must be delivered to certain important customers of the company. At the end of the count, all sheets were collected by the supervisor who checked the numeric (5) sequence of the sheets. She thanked the count teams and told them that despite the fact time had not allowed them to organize the warehouse properly prior to the count she was happy that the inventory count was completed on time. Required: i) Identify and explain five deficiencies in the control system for counting inventory at the warehouse. ii) Explain the possible effect of each difficiency. iii) Provide a recommendation to alleviate each deficiency. (15 marks) c) Explain why the auditor completing the accounts payable section examined the audit work-papers for the inventory section. (2 marks)