Can you help me answer this question please? It is from principle of Auditing course . It is written in two languages firstly Malaysian and then in English, just read it in English and answer it in English please ..

Thanks in advance .

SOALAN I QUESTION 3 Bahagian/ Part A Cherry Atiqah (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry's purchasing system. When production supervisors require raw materials, they complete a requisition form and this is submitted to the purchase ordering department. Requisition forms do not require authorization and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorizes the orders prior to these being sent to the suppliers. When the goods are received, the warehouse department verifies the quantity to the supplier's dispatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department. Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorized for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system Dikehendaki / Required: (a) Kenal pasti dan terangkan LIMA kekurangan untuk sistem pembelian Cherry. Identify and explain FIVE deficiencies for Cherry's purchasing system. (5 markah/marks) (b) Syorkan kawalan untuk menangani setiap kekurangan yang diberikan di dalam b bahagian (a) di atas. Recommend a control to address each of these deficiencies identified in (a) above. (5 markah/marks) ** Nota: Anda boleh mengemukakan jawapan anda dalam format jadual. Note: You may present your answer in tabular format Bahagian/Part B You are an audit partner of Widad & Co and are in the process of reviewing the inventory system documentation for your audit client, Amirah Quartz Co (Quartz) which manufactures computer equipment. The company's factory and warehouse are based on one large location, and their year-end is 30 June 2016. Quartz is planning to undertake a full inventory count at the year-end of its raw materials, work in progress and finished goods and you will be attending this count. In preparation you have been reviewing the inventory count instructions for finished goods provided by Quartz. The count will be undertaken by 15 teams of two counters from the warehouse department with Quartz's financial controller providing overall supervision. Each team of two is allocated a number of bays within the warehouse to count and they are provided with sequentially numbered inventory sheets which contain product codes and quantities extracted from the inventory records. The counters move through each allocated bay counting the inventory and confirming that it agrees with the inventory sheets. Where a discrepancy is found, they note this on the sheet. The warehouse is large and approximately 10% of the bays have been rented out to third parties with similar operations; these are scattered throughout the warehouse. For completeness, the counters have been asked to count the inventory for all bays noting the third party inventories on separate blank inventory sheets, and the finance department will make any necessary adjustments. Some of Quartz's finished goods are high in value and are stored in a locked area of the warehouse and all the counting teams will be given the code to access this area. There will be no despatches of inventory during the count and it is not anticipated that there will be any deliveries from suppliers. Each area is counted once by the allocated team; the sheets are completed in ink, signed by the team and returned after each bay is counted. As no two teams are allocated the same days, there will be no need to flag that an area has been counted. On completion of the count, the financial controller will confirm with each team that they have returned their inventory sheets. In respect of the inventory count procedures for Lemon Quartz Co: Dikehendaki / Required: (a) Kenal pasti dan terangkan LIMA kekurangan prosedur kiraan inventori. identify and explain FIVE deficiencies inventory count procedures. (5 markah/marks) (b) Syorkan kawalan untuk menangani setiap kekurangan yang diberikan di dalam bahagian (a) di atas. Recommend a control to address each of these deficiencies identified in (a) above. (5 markah marks) 5/6 CIA2004 (c) Huraikan UJIAN KAWALAN juruaudit luaran akan laksanakan untuk menilai sama ada setiap kawalan, jika dilaksanakan, beroperasi dengan berkesan. Describe a TEST OF CONTROL the external auditors would perform to assess if each of these controls, if implemented, is operating effectively, (5 markah/marks) ** Nota: Anda boleh mengemukakan jawapan anda dalam format jadual. Note: You may present your answer in tabular format