MENT {1B marks - approximately 32 minutes) Sesame Seeds Company Limited (\"SSS") is engaged in the businesstcbusiness [BEE] electronic commerce. SSG maintains a market place in the internet, which is in English, to facilitate small to medium sized manufacturers in the PHI: to find buyers overseas Suppliers and buyers establish their presence in the internet by hosting their company profiles and product catalogs. or their listings of products to buy in a database maintained by SSC. Suppliers and buyers search the potential trade partners and negotiate fortransaction terms in this database through the intemet using specic programmes developed by SSG. You are a manager of a CPA rm. ABC 3: Co. which has been appointed as SSC's auditor since its incorporation. SSC requests your firm to provide the following information technology consulting services: if} assess the design and implementation of the intemal control over its businessto business electronic commerce platform: and [ii] advisory service in enhancing its management information system so that financial reporting information could be prepared more frequently and efficiently. Ett {a} Identify the key features of the internal control in a database environment. {El mar Ice) {b} Identify, if any, independence issues if your firm accepts the engagements to provide information technology services and proposed actions. where necessary. in response to the issues you identified. {111 marks)