Could you please help me for this audit program for each following testing control? I already put the controls for each risk and I would be appreciated if you could list the design adequacy, testing approach, results & conclusions for each one. (The example is on the first row)

[1 Risk R18 - Payment errors and delays R 16 - Incorrect information of_ .2' OPEN entered on excel R19 - Payment to unrelated parties (From unauthorized payments) R 20 - Unused raw materials due to government regulation during Covid-19 lockdown R 21 - Fluctuation in price of raw materials (price increases) E Control C - Establish a routine for processing invoices, and follow it every time C - Reconcile the balance of NP with the outstanding balance from suppliers before making payment C - Correct the amount of NP after detecting the error C - Segregation of duties (Separate custody of cash from authorization for payment) C - Follow the food delivery trend by opening its online sales channel via LineMan and also allowing take-away orders C - Attempt to increase sales by promoting the restaurant via social media C - Do the monthly or quarterly contract negotiations and determine the price of raw materials with clear terms 0 Design Adequacy Adequate E Testing Approach T - Walkthrough routine for processing invoices (30 invoices) E Results & Conclusion T - Invoices are properly processed R18 is properly controlled