XYZ Ltd. is a private computer software company. Its main customers are retailers who then sell to the general public. The company's business is spread across five sites and goods are stored in its nine warehouses located across the country. You are an audit supervisor of A&F LLP and in preparation for the forthcoming audit for the year ending 31 December 2023, you are reviewing the following notes your audit manager has provided you with in relation to the company's internal controls. XYZ Ltd. has a small internal audit (IA) department. During the year, IA started a programme of physically verifying the company's assets and comparing the results to the non-current assets register, as this type of reconciliation had not occurred for some time. To date only 10% of assets have had their existence confirmed as IA has experienced significant staff shortages and several members of the current IA team are new to XYZ Ltd. During the year, XYZ Ltd. conducted an extensive reorganisation of its software development process to improve efficiency. Due to the significant number of employee changes required, the human resources department (HR) has been very busy and to ease their workload during this period, the payroll department has assisted by setting up any new employees who have joined the company. In January 2023, the wage rate paid to employees was increased by the HR director and he notified payroll by emailing the payroll supervisor. A new sales ledger system was introduced in