Q2. Auditing B2B eCommerce Systems You are the audit senior at Perrett & Perrin and are conducting the audit of Deam McKellar Walters (DMW) for the year ended 30 June 2021. DMW is a manufacturer of electric cars parts, supplying all the major car brands. DMW buys and sells parts via a B2B hub, an online marketplace where many businesses use a common technology platform to transact. As per the audit plan, the junior auditor has undertaken tests of controls over the B2B system, selecting a sample of electronic transactions to test whether: i. ii. iii. iv. Access to the hub is restricted to only authorised entities as intended; The security infrastructure includes a firewall to act as a barrier between the private hub and the public internet; Programmed controls ensure the order is 'reasonable'; The method of payment or credit worthiness of the customer has been established. b. For control (ii) above, explain: how the auditor could test the control; what the result would be if the control was working as intended; what the result would be if the control was not working as intended