Unrelatedly, assuming there is a mid year adhoc audit and

assurance process underway, and among the sample of

transactions history under audit investigation was a repair and

maintenance work of a damaged billboard of your organization

on the motorway. A recent rainstorm caused the damage that

obstructed and inconvenienced the general public using that

highway. The auditor had noticed and queried that the repair and restore works cost was significant but was not sourced

competitively, i$.$e$.$ single source. Additionally, the repair and

restore works were completed before a Purchase Order $($PO$)$ was

issued the vendor, and this the auditor has considered as a process

breach.

Required:

a$)$ As an Auditee, do you consider the auditor$$s claim as legitimate? Auditor$$s

claim is illegitimate.

b$)$ Provide a reviewed position in your response to the auditor in respect of this

audit query.

c$)$ Highlight the circumstances that justify your response$($s$)$ in $($ii$)$ above.

d$)$ The PO was subsequent to the service$/$works execution. What type of PO is this? reactive $/$ Retrospective PO$.$