1.) Revenue cycle: As an auditor who's assigned to audit Sales and Accounts Receivable account, what risk that revenue and receivable cycle process has and provide relevant control that would address such risks.

2.) Imagine that you are already a CPA working in a prominent auditing firm. You are given a client in a manufacturing industry and tasked to audit the cash transactions such receipt and disbursement process. What are the possible risks that you will look into that could materially affect the financial statements and identify the relevant expected internal control that you will be testing that would address such risks?