3. The expenditure cycle has been called a "mirror image" of the revenue cycle. Explain why? And also bring out the general threats of the expenditure cycle along with the procedure to control them.

4. Product design is one of the basic activity in the production cycle.

a. Explain the main objective of Product design and bring out its threats and control.

b. What are the components of PLM software that helps in improving the efficiency and effectiveness of product design?