QUESTION TWO a) Mention any two (2) audit procedures relating to electronic data interchange controls.

[2 Marks] b) List any four (4) roles the accountant play in system selection. [4 marks] c) Outline five (5) advantages of activity based costing (ABC) [5 marks] d) State the examples of independent verification controls in the payroll accounting system.

[4marks] e) The system selection process usually commerce by re-examining the feasibility factors that were evaluated on a preliminary basis as part of the systems proposal. With relevant examples, explain the various feasibility measures that should be considered.