Kb)Below are stated three internal control sand the corresponding tests of the controls. Treating each pair separately, specify the starting point for the test of control and the information used for verification. (i) Internal Control: Receiving Reports are prenumbered and periodically a Clerk account for a sequence. She evidences this by initialling the Receiving Reports. Test of Control: The auditor examined a sequence of prenumbered Receiving Reports for evidence that the sequence had been reviewed by one the client's staff (ii) Internal Control: Purchases are only made once the Purchasing Manager has approved the purchase. He evidences this by signing the Purchase Order. Test of Control: The auditor examined a sample of Purchase Orders for evidence that they had been approved by the Purchasing Manager. (iii) Internal Control: Prior to recording a liability a Clerk performs a three way match of the comparison of the Purchase Order, Receiving Report and Sales Invoice. He places a cross on the voucher pack to indicate performance of the internal control. Test of Control: The auditor inspected sample of entries in the Purchases Journal, selected the Voucher Packs and inspected for evidence that the documents had been reconciled