Identify and describe which relevant assertions they are related to$.$

$($i$)$ No signature from a department head was required on the purchase request form; hence, the procurement might not have been duly authorized.

$($ii$)$ The procurement and logistic team was not required to consider whether the fixed assets were correctly categorized before checking against the budget amount.

$($iii$)$ The W System was not password protected. Persons other than the senior officer, finance manager, or staff of the accounts department could access it$.$ Journal vouchers could be altered, and no audit trail was kept.

$($iv$)$ A fixed assets register was not maintained, leading to increased risk of misstating the fixed assets balance, depreciation expenses, and profit or loss on disposal in the financial statements.