The Information System (IS) Auditors for 77 FastMart Sdn. Bhd., a large retail company, is planning an audit of the central purchasing department. More specifically, the auditors intended to study the department's approved vendor list in order to determine whether the approved vendors were being used and to evaluate the individual vendors approved for the listings in terms of availability of desired products, quality of products, prices, and timeliness of delivery. The auditors have decided to interview the purchasing director, his assistant, and both purchasing clerks. They will also examine a statistical sample of purchase orders from the past three years and the first six months of this year. They plan to examine the approved listings and catalogs from the last fours years for each of the approved vendors. Questionnaires will also be distributed among other departments of goods received through the purchasing department. The auditors plan to begin the audit on 8th January 2021 . Two auditors have been assigned to conduct the audit which is estimated to take seven days onsite. The audit report will be distributed to the head of operation, director of central purchasing, and the company audit committee. a) Assuming the audit has already been prearranged, briefly explain the TWO (2) risk factors involved in the upcoming audit for 77 FastMart Sdn Bhd. (5 marks) b) Briefly explain the methodology that will be used by the auditors to carry out the audit. (5 marks) c) Briefly explain the TWO (2) most important tools and technologies for safeguarding information resources in 77 FastMart Sdn. Bhd