Part 2: Able to interpret data analytics results and recommend appropriate response (60%) Beauty Shop has purchases of S$90 million generated by 450,000 transactions for the year ended 31 December 2023. The audit team obtained the data relating to all purchase orders (PO), receiving reports (RR) and suppliers' invoices (SI) from Beauty Shop and performed a three-way match of these documents. The three-way match analytic noted the following outliers in quantity differences: Amount % of No. of % of Quantity differences S$ Total Transactions Total PO > RR = SI 2,632,000 2.9% 9,800 2.2% PO < RR = SI 3,328,000 3.7% 14,200 3.2% The performance materiality is S$1.8 million. The audit team had performed additional procedures over the quantity information contained in the PO, RR and SI and was satisfied that the information is correct. Required Provide your interpretation of the results (including the implications) and recommend appropriate follow up procedures in the table below: Results Interpretation & Implications Follow up PO > RR = SI PO < RR = SI