QUESTION 12 For each of the following internal controls, please 1) list one relevant audit objective and account name (e.g. detail tie-in - inventory); and 2) suggest a test of control procedure. The test of control procedure listed needs to provide reliable audit evidence. [10 marks] 1. Sales orders are required for goods to be released from the warehouse. 2. When issuing sales invoices to customers, the sales representative obtains the price from the price list. 3. An employee, other than the bookkeeper, periodically prepares a bank reconciliation. 4. The credit manager performs a credit history check for every new customer and signs off on the sales order. 5. A casual employee's direct supervisor needs to approve the employee's timesheets, which are password protected