The alcohol industry was one of the industries in South Africa that felt the impact of COVID 19 the most, as they are still affected by restrictions of trade. The world pandemic has resulted in many of the small and large liquor stores and breweries having to close their doors. Imbizo Brewers is fortunate enough to still continue with business, but COVID 19 has obviously had a great impact on their business as a whole. Some of their brewing machines have broken down due to the fact that they have not been operating for some time. Imbizo Brewers now needs to make a decision about future investments in new machinery. Their one brewery will need a new machine to the cost of R4.5 million, but management is not sure if a significant investment would be a good business decision. Production has also been very slow, and only half of their workforce is actively working at the breweries. Imports and exports are not what they used to be, due to the COVID 19 pandemic, and this affects many areas of the business. Due to production slowing down and the decline in imports and exports Imbizo's sales have declined significantly. As a result of the COVID 19 pandemic and the restrictions on the trade of alcohol, Imbizo currently has a lot of alcohol on hand that they are struggling to sell. Management of Imbizo also decided it will be a good time to review their control environment specifically with regards to their purchasing process and the selling of alcohol to determine if they cannot save money. The Chief Risk Officer assisted management in the review process by compiling a report of the current control environment applicable to the purchasing process.

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