As part of an audit engagement, you have been assigned the task of documenting the internal control system for the Brown Sole Shoe Store. The business is operated by a single owner, who operates the store daily with only two additional employees who help out in everything, from stocking new shoes, to helping customers, to bill paying and accounting.
The owner, Marjorie Renalwald, is a very stubborn per-son with little business education. She very much needs a set of audited financial statements in order to obtain a loan, but at the same time she seems very irritable and not especially interested in working with you.
Your first experience with her was a 10:00 a.m. appointment with her the other day. You sat in the back of the store, in a small storage room, and waited for 1 hour while she talked on the telephone to her daughter in London. Then, after allowing you to ask her only one or two questions, she abruptly told you that she was late for a hair appointment.

Required
Describe the approach you will take in dealing with Marjorie Renalwald. Which systems techniques will you use, and what order will you use them in?