In 2022, AXA Insurance Oman Branch selected Comarch as a software provider to collaborate on the implementation of a new front-office solution. The solution was to enable the insurer to provide its distribution network with a modern sales and client-servicing tool, keep up with new regulations. The manager of this insurance company approached you to evaluate the effectiveness of the internal control system adopted with regards to customer relations.

a) Describe the procedures to be followed to assess the internal control system.

b) State your opinion with regards to the effectiveness of the internal control system decided by this insurance company with reference to customer relations.