You have just been engaged as the auditor for Asempa Company Ltd. During your first audit as the external auditor of the said company, you reviewed the accounting system and procedures operated by your client company and you realized the following in the financial statements and the control structures of the firm of your client. i. Purchase Order Procedure: Some departments order some goods from suppliers orally without support to purchase requisition or purchase order. ii Purchase Ledger Reconciliation: It is the practice of the client company to reconcile the purchase ledger with statements received from various suppliers at the end of every month, this was not done in August and September. iii Credit Control: As at October 30, total debtor figure approximate 3-month sales although the company's trade terms allow 4 weeks credit to customers. iv. Computer Processing: No control was exercised over computer processing. v. Payroll: No evidence of approval for payroll