288 PART II Transaction Cycles and Business Processes d. Describe the physical and IT controls needed to reduce the risks identified in "C" above. Explain the control weaknesses that you identified. Explain your solution. 5. TURNER PATIO FURNITURE (MANUAL AND STAND-ALONE PC SYSTEM) In 2002, Thomas Turner opened the doors of Turner Patio Furniture (TPF) in Maryville, PA. The com- pany, which began with only 3 employees (Thomas and his two sons), has grown over a decade from a small business serving the local community into a privately held corporation that supports 156 manufacturing, sales, and administrative employees. TPF now supplies garden centers and home improve- ment companies throughout the northeast United States with high quality patio furniture. TPF's success has, however, caused the company to outgrow its information system, which consists of manual procedures supported by independent (non networked) PCs in each department. You have been hired to assess TPF's procedures and