Q2. An internal control system has been described as comprising 'the control environment and control activities'. It includes all the internal controls adopted by the directors and management of an entity to assist in achieving their objective of ensuring, the orderly and efficient conduct of its business. Requirement (a) Explain the procedures that auditors may follow in order to assess the adequacy of the client's systems. You can explain as many procedures as you want, provided that a proper explanation is given. (10 points)(b) Explain the methods that auditors may use in order to:- obtain an understanding of the client's accounting system and control environment and (10 points)- keep a record the client's accounting and control systems. (10 points)