You are an auditor on the Syntagma Limited (Syntagma) engagement for the financial year ending 30 June 2017. Syntagma is a large household consumables distributor and retailer with thousands of product lines. In August 2016, Syntagma implemented a new internally developed inventory management, purchases and payments IT system. The system contains the information below.

Inventory management Purchase orders Payments Field Description Field Description Field Description 1 Item number 12 Purchase order number 21 Payment number 2 Item description 13 Item number 22 Supplier number 3 Item location 14 Supplier number 23 Payment date 4 Item quantity on hand 15 Quantity ordered 24 Payment amount 5 Item re-order level 16 Unit cost ($) 25 Purchase order number 17 Total order ($) 26 Supplier invoice number REQUIRED (a) Describe a general control you would expect to be in place before you would consider proceeding to test Syntagma's application controls. [1 mark] (b) Describe a specific, practical procedure you would undertake to test the effectiveness of the control outlined in (a) above. [1 mark] (c) Describe one (1) automated input control to address each of the following risks: 1. Paying incorrect supplier for purchases ii. Paying incorrect amounts for purchases iii. Excessive write-downs of obsolete inventory [6 marks] (d) Provide a specific, practical procedure you could undertake to test the effectiveness of the control recommended in (c)(i) above. [2 marks](a) General control (b) Test of control Risk (c) Automated input control (d) Test of control (i) Paying incorrect supplier for purchases Risk (c) Automated input control (ii) Paying incorrect amounts for purchases (iii) Excessive write-downs of obsolete inventory