The following questions cover unusual reporting situations. Choose the best response.

a. A WebTrust engagement requires an auditor to provide assurance with respect to

(1) the accuracy and authorization of electronic commerce transactions.

(2) the controls over electronic data interchange transactions.

(3) security over the data communications and data retrieval process.

(4) controls over business practices and related controls over electronic commerce.

b. A forensic audit would provide information with respect to

(1) losses occurring due to crime and how those losses might have occurred.

(2) the reasons for a crime occurring.

(3) losses occurring due to inefficient business practices.

(4) weaknesses in internal control and the associated business costs.