Just Start Tools runs a network of small hardware retail outlets across the state. All sales are made for cash or on credit card and processed through electronic tills. A wide range of goods are stocked by the stores, meaning that the business deals with a large number of suppliers. All goods are purchased on credit with varying terms, depending on the supplier. Invoices are paid by cheque after a package of documents is collated and approved for payment. Ordering of goods and subsequent payments are processed by the central office with delivery direct from supplier to the stores - no central warehouse is used. Just Start Tools uses a perpetual stock system and conducts test counts at regular periods throughout the year Required (1) List two controls each for central and local offices ? (5 marks) (2) Explain how the stocktake should be audited