You are the internal auditor at Selwick Limited, a listed company selling pesticides to farmers country wide. You are responsible for the internal audit of the sales department and inventory during the current financial year. During your preliminary review you discovered the following: a) The sales persons employed by the company visit the farmers at their farms and use tablet computers to enquire into the availability of the required stock and to place orders Pesticide orders can only be placed by sales staff. b) Once an order is placed the goods are shipped to the farmer from the dosest location using any available company to perform the courier service Restocking orders are created whenever inventory levels fall below the reorder point. d) Most of the products traded in by Selwick Limited reach obsolescence fairly rapidly. e) The annual inventory count is performed at year-end using the services of professional counters at all the centres country wide. The count is also supervised by the external auditors at sites chosen by the external auditors Over the past years Selwick Limited experienced unusual write-offs on inventory as a result of goods declared obsolete during or directly after the annual stock take. REQUIRED: 1.1 Recommend improvements to the above system that would help Selwick Limited to render better services to its customers and to minimize inventory losses. (6) 1.2 Recommend audit engagement procedures to determine the cause of the unusual stock write-offs after the annual stock counts. (9) A- B I