3. As an internal auditor for the Fast Manufacturing Group, you are taking part in the company's AIS audit. You've checked the computer system's internal controls, which handle much of the accounting applications. You also reviewed detailed documentation of structures at the organization. To complete the structured internal computer control questionnaire, you interviewed the information system manager, the operations supervisor, and other employees. You communicate to your boss that a effective collection of robust internal controls has been developed by the organization into its computer systems.He thanks you for your efforts and asks for a summarized report of your results to be included in an overall final report on internal controls in accounting.Did you forget about an important phase in the audit? Please clarify. List five examples of different audit procedures that may be recommended before a decision is reached. (10 marks)