Electronic Evidence. BeAir is a travel agent located in McMinville, Oregon, USA. Ninety per cent of their travel bookings are through their internet site (www.beair.com). Ninety-eight per cent of all payments are made by Mastercard or Visa and the amounts are deposited directly to BeAir’s bank account via electronic data interchange. All travel is booked on on-line reservations services. Mary Hockwold, CPA, is hired to audit BeAir.

Required

A. List two questions that Hockwold might ask BeAir personnel (and the job title of the person she would ask each question) to gather information about (two questions each):

1 the competence of electronic evidence;

2 electronic evidence presentation;

3 embedded or implied control performance;

and 4 potential errors that might occur in the transmission of electronic evidence.

B. What tools could Hockwold use to access electronic evidence?

C. At what times during the year would Hockwold select samples?