Sunflower Berhad has recently appointed Messis. Harry & Busy. Chartered Accountants, to audit the company's financial statements for the year ended 28 February 2017. You are assigned by the audit manager to prepare the audit programme for the revenue business process. The audit senior has documented the following internal control procedures designed and implemented by the company: 1. The warehouse clerk is required to have an approved sales order from the sales department before issuing pre-numbered transfer documents and releasing goods from the warehouse to be sent to the shipping department. 2. Shipping clerks compare goods received from the warehouse with approved sales orders and initial the sales order indicating their agreement. The shipping clerks prepare and issue pre-numbered shipping documents to accompany the goods to be delivered to the customers. 3. The accounting department compares the sales invoice price with the master price file and initials the sales invoice indicating agreement. 4. Control amounts posted to the accounts receivable ledger are compared with control totals of invoices. A daily reconciliation report is prepared by the accounting clerk and initialed at the end of each day. The accountant reviews and initials the daily reconciliation report. Any exceptions are investigated and remedial actions are taken. 5. Sales invoices are compared with shipping documents and approved customer orders before invoices are mailed. The accounts receivable clerk initials the shipping document indicating the agreement. 6. Goods returned for credit are approved by the supervisor of the sales department. The credit memo is initialed by the supervisor indicating approval. Warehouse supervisor initials on the goods receiving memo as confirmation of the goods returned by customers. Required: For each of the internal controls described in Sunflower Berhad case, explain the audit tests that should be performed by the auditors to determine whether the control is effective