Kaokudi Ltd is a manufacturer of electrical equipment. It has factories in Accra and Tamale and its customer base includes retailers as well as individuals, to whom direct sales are made through their website. The company's year-end is 30TH September, 2014. You are an audit supervisor of Boafo & Co. Chartered Accountants and are currently reviewing documentation of Kaokudi's internal control in preparation for the interim audit. Kaokudi's website allows individuals to order goods directly, and full payment is taken in advance. Currently the website is not integrated into the inventory system and inventory levels are not checked at the time when orders are placed. Goods are dispatched via local couriers; however, they do not always record customer signatures as proof that the customer has received the goods. Over the past 12 months there have been customer complaints about the delay between sales orders and receipt of goods. Kaokudi has investigated these and found that, in each case, the sales order had been entered into the sales system correctly but was not forwarded to the dispatch department for fulfilling. Kaokudi's retail customers undergo credit checks prior to being accepted and credit limits are set accordingly by sales ledger clerks. These customers place their orders through one of the sales team, who decides on sales discount levels. Raw materials used in the manufacturing process are purchased from a wide range of suppliers. As a result of staff changes in the purchase ledger department, supplier statement reconciliations are no longer performed. Additionally, changes to supplier details in the purchase ledger master file can be undertaken by purchase ledger clerks as well as supervisors. Que In the past nsiderable Jevels of plant and equipment which are now surplus to requireme Supervisors and little has been done to reduce the surplus of old equipment. You are required to: a) Identify, explain and recommend a control for any five deficienci associated with the operations of Kaokudi International Ltd. 15marke b) Describe a test of control Boafo & Co. Chartered Accountants worla perform to assess if each of these controls is operating effectively. 5marks HOu should perform at the year-end to