C3. Mr. Imran, your friend wants to start a shopping mall involved in selling groceries, electronic items, textiles, etc. in the Sultanate of Oman. He has decided to have important departments in the company namely Purchases, Sales, Human Resources, Finance and Customer Service. He wants to have a good control over his business and asks your suggestion. As a business student you know that internal control system provides reliable and accurate data that is necessary for decision making and to safeguard the business assets which will enable the conduct of business activity efficiently and successfully, you suggest him the establishment of internal control system. Mr. Imran accepts your suggestion of establishing the internal control system for his business and asks him to help him in the process. Question: Explain clearly the components of internal control system in relation to the SALES DEPARTMENT for the shopping mall with proper procedures and suitable examples.