IDEA Part 1 - SamplingCalgari Clothing is a division of A&B Industries and manufactures high-quality silk ties that market under a number of brand names. As an internal auditor for A&B you have been assigned to review Calgaris controls over purchasing and have determined that there are a number of controls in place. You have decided to test the effectiveness of two controls over purchase and inventory: (1) purchase orders are agreed to receiving reports and vendors invoices for product, quantity, and price; and (2) inventory is transferred to raw material stores using an approved, prenumber receiving report. The payable department received 3,256 invoices during the period of interest. Use IDEA attribute sampling under analysis.You decide to evaluate the effectiveness of these controls using statistical sampling. (a). State an effective audit procedure for testing controls for assuring that all purchases are valid (i.e., authorized, right goods, at right price, in right quantities).(b). Assuming that you expect a 1.5% error rate in the sample and are willing to accept a maximum error rate of 6% at a 95% confidence level, what is the initial sample size for the audit test? Use the IDEA sampling tool for attribute sampling. Attach a printout of the results as the answer.(c). Assume that you found 4 errors. Evaluate these results and indicate what, if any, further action is necessary. Indicate on the printout what you should do.(d) Assume you take a sample of 90 and found 2 errors. Attach a printout of the evaluation.