Discussion $-$ Answer the following questions $(10$ points each$)$

$1.$ Auditors are required to consider a client's internal control.

a$.$ Describe the two purposes of the auditors' consideration of a client's internal control.

b$.$ Even the best internal control has certain limitations$.$ List three of those limitations$.$

c$.$ A manufacturer of golf clubs operated a large storeroom containing thousands of golf clubs ready for shipment. Detailed perpetual inventory records were maintained by the employee in charge of the storeroom. A shortage of several sets of clubs developed as a result of theft by another employee who had acquired an unauthorized key to the storeroom. The employee responsible for the storeroom discovered the discrepancy between the clubs in stock and the quantities of clubs as shown by the records. Fearing criticism of his recordkeeping, he changed the inventory records to agree with the quantities on hand. The thefts continued, and large losses were sustained before the shortages were discovered.

Discuss the internal control weaknesses that led to this theft and the controls that the company could have put in place to prevent it$.$