ORY QUESTION ONE Mulenga Company Ltd assembles fridges, microwaves, washing machines and other similar domestic appliances from parts procured from a large number of suppliers. As part of the interim audit work two weeks prior to the company year-end, you are testing the procurement and purchases systems and attending the inventory count. Procurement and purchases system OParts inventory is monitored by the Stores Manager. When the quantity of a particular part falls below re-order level, an e-mail is sent to the procurement department detailing the part required and the quantity to order. A copy of the e-mail is filed on the store manager's computer. Staff in the procurement department check the e-mail, allocates the order to an authorised supplier and send the order to that supplier using Electronic Data Interchange (EDI). A copy of the EDI order is filed in the order database by the computer system. The order is identified by unique order number. When goods are received at Mulenga Company Ltd, the stores clerk confirms that the inventory agrees to the delivery note and checks the order database to ensure that the inventory were in fact ordered by Mulenga Company Ltd. (Delivery is refused where goods do not have a delivery note.) The order in the order database is updated to confirm receipt of goods, and the perpetual inventory system updated to show the receipt of inventory. The physical goods are added to the parts store and the paper delivery note is stamped with the order number and is filed in the goods inwards department. SThe supplier sends a automatically routed to the accounts department. On receipt of the invoice, the accounts clerk purchase invoice to Mulenga Company Ltd using EDI; invoices are checks the order database, matches the invoice details with the database and updates the database to confirm receipt of invoice. The invoice is added to the purchases database, where the purchase day book (PDB) and suppliers individual account in the payables ledger are automatically updated. Page 1 Required: (a) List SlX audit procedures that an auditor would normally carry out on the purchases system at Mulenga Company Ltd, explaining the reason for each procedure.[12 marks b) List FOUR audit procedures that an auditor will normally perform prior to attending the client's premises on the day of the inventory count (8 marks TOTAL 20 MARKS