Sustainable Ware Merchandise (SWM) Co. has a year-end of 30 June 2015, SWM is a retailer of kitchen appliances such as washing machines, refrigerators, and microwaves Alcare made via the company's website with dispatch and delivery of goods to the customers made using SWM's vehicles. Appliances are purchased from many different man The prooms of making a sale is as follows: Potential customers visit SWM's website and select the kitchen appliance that they require. The website ordering system accesses the inventory specification fi to otan tale of products SWM sells When the customer chooses an appliance, order information including prion, item and quantity required are stored in the 'orders pending tile Online authorisation of credit card details is obtained from the customer's credit card company automatically by SWM's computer systems. Following authorisation, the sale amount is transferred to the computerised sales daybook. At the end of each day, the total from this ledger is transferred to the general ledger Reimbursement of the sale amount is obtained from each credit card company monthly, less the appropriate commission charged by the credit card company Following authorisation of the credit card, order details are transferred to a goods awaiting despatch file and allocated a unique order reference code. Order details are automatically transferred to the despatch department's computer system. In the despatch department, goods are obtained from the physical inventory, placed on SWM vehicles and the computensed inventory system is updated Order information downloaded on a handheld computer with a writable screen On delivery, the customer signs for the goods on the handheld computer. On return to SWM's warehouse, images of the customer signature are uploaded to the orders which then flagged as 'order complete REQUIRED Tabulate the audit control tests you should carry out on the sales and dispatch system and explain the reason for each test. (10 marks) You may wish to present your answer in the form of the following table Audit control test Reason for the control test