(30) QUESTION 3 Read the following scenario and answer the questions which follow: Tando is the clerk who receives orders for the business, she doesn't think it is necessary to write the orders down as she has a very good memory. For customers who order a lot of goods she writes their orders down on a notebook which she keeps with herself at all times. The prices which she quotes to the customers are from a price list which she had created in 2016. She confirms that the goods are available by calling the warehouse manager before confirming the customer's order. Tando has admitted to granting credit to a few customers without checking their credit record or payment history as they are her friends. The previous auditor had noticed that she could walk in and out of the warehouse without any authorisation and that the warehouse manager requests for the goods to be prepared by phoning Tando or using a copy of her notebook. The organisation has 3 authorised exit points and the security guard has other duties, so he is not always present at the gate. Therefore, the driver delivering the goods fills in the gate register by himself. The customer is presented with a copy of the delivery note which he signs and returns, he also keeps a copy, the copy which the customer signs and returns is sent to the accounting department and this is the only copy they use to invoice the customer. Identify the risks For each risk provide the related internal control activity For each risk provide the compliance procedures Internal control activities Compliance procedures Risks A. B. C. D. E. F