Your company is a distributor of electronic goods. The majority of its products are refrigeration machines, such as air conditioners and chillers, refrigerators, showcases, chest freezers. The company markets electronic goods through three marketing channels: traditional market sales, modern market sales, and project sales. The company has 15 branches in several capital cities a. Traditional markets are traditional electronic shops b. Modern market is a modern market electronic shops and supermarkets c. Project is sales offered directly to end users, but end users are companies, such as: malls, schools, offices, places of worship. The products offered are different from those in the traditional and modern markets, for example the air conditioner products being sold are duct type and floor standing. The company experienced a problem, namely that over the past year, the quantity of sales in traditional and modern markets has decreased, while projects have been able to grow. Based on the information collected by management from sales, it is suspected that sales have decreased because end consumers have switched to other brands because the prices of our products are too high and our promotional programs are not attractive. However, management believes that our price is not too high, because the margin per unit sold is also not high. In addition, the marketing team also said that the promos given were attractive. Management assigns you as a management audit to conduct an investigation, to find out the root cause, why the sales quantity has decreased Question: a. Make a work plan for you as a management auditor to examine the problems mentioned above