Please refer English wordings

The company has been using a system of continuous inventory checking (also known as a 'perpetual inventory system') as a means of control, but the directors recognise that the system has failed during the current year. Consequently they have arranged that company employees will carry out a physical inventory count as at 31 January 2011, as a basis for valuing inventory for inclusion in the company's annual financial statements. The directors have also agreed to seek advice from your audit firm in connection with the introduction of a satisfactory system of continuous inventory checking to be introduced from February 2011 and also in connection with the valuation of inventory. b) Starling Co manufactures a range of vacuum cleaners, operates from large factory premises and prepares its annual financial statements to 31 January. It has a stores area from which raw materials and parts are issued to production, and a finished goods store. In recent months the company has encountered severe difficulties in controlling its inventory resulting losses, stopped production due to the shortage of parts and incorrect valuation of inventory. Required / Dikehendaki: i) State EIGHT (8) objectives of internal control that should be exercised over inventory, including inventory records. Nyatakan LAPAN (8) objektif kawalan dalaman yang perlu dibuat untuk inventori termasuk rekod inventori. (8 marks/ markah) ii) Describe NINE (9) matters that should be covered by the physical inventory count instructions to facilitate an efficient and reliable count as at 31 January 2011 Jelaskan SEMBILAN (9) perkara yang patut dilakukan semasa pengiraan inventori fizikal untuk membantu dalam pengiraan yang efisyen dan boleh dipercayai pada 31 Januari 2011 (9 marks/ markah)