Scenario: Suppose that your audit firm Xee & Co. has been appointed as auditors of a manufacturing company XYZ Ltd. located in FSD city. As a member of audit team, you have been assigned the task to check internal controls of the purchases system of the company. At the initial stages of audit, you are required to perform the tests of control. Required: 1. What objectives you will ensure for performing tests of control? 2. What tests of control you will apply in respect of invoices related to credit purchases made by XYZ Ltd.? (5+5 = 10 Marks)