(a) Up to 1 mark per deficiency, up to 1 mark per well explained control and up to 1 mark
for each well described test of control, maximum of 6 marks for deficiencies, maximum of 6 marks
for controls and maximum of 6 marks for tests of control.
Website not integrated into inventory system
Customer signatures
Unfulfilled sales orders
Customer credit limits
Sales discounts
Supplier statement reconciliations
Purchase ledger master file
Surplus plant and equipment
Authorisation of capital expenditure 
18