15 points For the following deficiency, provide (1) potential misstatements and (2) suggest controls that can mitigate the risk of potential errors/fraud. (A) Amy handles cash receipts and all the recordings involving cash sales and credit collections. Once a month she will prepare bank reconciliation to be checked by her supervisor. (B) Lily receives order from customers online shop and can proceed with the shipping of orders together with sales invoices that can be generated through the computer system with no additional supervisory approval. (C) Ken has been a senior purchasing agent that has the authority to place orders for his company. He will review the receipts of any order sent to approve the items for payment after receiving the vendor invoice