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3. Identify controls for each of the scenarios below. If you identify more than one control, specify the control you consider best. Be very specific

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3. Identify controls for each of the scenarios below. If you identify more than one control, specify the control you consider best. Be very specific in your answers. For example, stating that an input control is appropriate is not sufficient. Instead, identify exactly which input control you recommend and why you believe that specific control would be best. Remember that preventive controls are best, but detective controls are necessary to catch the mistakes that sllp through the preventive controls. Automated controls (computerized, programmable) are better than manual controls (require human intervention.) a. The hours worked field in a payroll transaction record contained the value 400 instead of 40. As a result, the employee recelved a paycheck for $6,257.24 instead of $654.32. b. The accounts recelvable file was destroyed because it was accidentally used to update accounts payable. c. During processing of customer payments, the digit 0 in a payment of $204 was mistakenly typed as the letter " 0. As a result, the transaction was not processed correctly, and the customer erroneously recelved a letter that the account was dellinquent. d. A salesperson mistakenly entered an oniline order for 50 laser printers instead of 60 laser printer toner cartridges. -. A customer order for an important part did not include the customer's address. Consequently, the order was not shipped on time, and the customer called to complain. f. When entering a large credit sale, the clerk typed in the customer's account number as 45982 instead of 45892 . That account number did not exist. The mistake was not caught until later in the week, when the weekly billing process was run. Consequently, the customer was not billed for another week, delaying receipt of payment. 9. A visitor to the company's website entered 400 characters into the five-digit zip code field, causing the server to crash. h. Two traveling sales representatives accessed the parts database at the same time. Salesperson A noted that there were still 55 units of part 723 available and entered an order for 45 of them. While salesperson A was keying the order, salesperson B, in another state, entered an order for 33 of the part. Both sales reps promised their customer next-day delivery. Salesperson A's customer, however, leamed the next day that the part would have to be backordered. The customer canceled the order and vowed never again to do business with the company. 1. A customer filled in the wrong account number on the portion of the invoice being retumed with payment. Consequently, the payment was credited to another customer's account. j. A batch of 73 time sheets was sent to payroll department for weekly processing. Somehow, one of the time sheets did not get processed. The mistake was not caught until payday, when one employee complained about not recelving a paycheck. k. Sunspot activity resulted in the loss of some data being sent to the regional office. The problem was not discovered until several days later, when managers attempted to query the database for the information

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