$4\mathrm{.}1$ Regarding $($i$)$ in the scenario: Identify the weaknesses in the controls over inventory based on the

description in the scenario and make recommendations with regard to controls to be implemented. Do not

concern yourself with detailed controls over inventory counts.

Structure your answer using the following format:

Weakness Recommendation

Identify and explain the weakness$/($es$)$

in the controls present in the scenario.

Detail the controls you recommend be implemented in

response to the risks created by the identified control

weakness$/($es$).$

$(18$ Marks$)$

$4\mathrm{.}2$ Regarding $($ii$)$ in the scenario: List the business risks to which CarolClifford $($Pty$)$ Ltd is exposed with

regard to its production function.