Purchases computer information system control and audit You are the audit senior on the MM Ltd audit. MM is a distributor of hair care products including shampoos, conditioners and mousses. MM uses an online computer system. No goods are manufactured in-house; rather, MM maintains a stock of raw materials and subcontracts the manufacture of its products to third parties. Approximately 50 suppliers and subcontractors are used, and all have proven to be reliable. You have made the following notes about the inventory system. 1. Separate systems, staff and warehouses are maintained for both finished goods and raw materials. Procedures for raw materials 2. Purchase orders are automatically generated by the computer when stocks of any raw material fall below 70% of the previous month's usage. The purchase orders contain the date, the supplier's name and address, and the raw materials needed. Three copies are produced and distributed to: the warehouse to enable follow-up of late orders the accounts clerk for filing by date order the supplier. 3. When raw materials stock is received, the barcode attached to the delivery boxes by the supplier is scanned into the system. A two-part receiving report is produced that is: matched to the warehouse copy of the order by stores staff filed by the accounts clerk. 4. The scanning process is aborted if the codes do not match those on the master file