3.The spreadsheet is automatically populated directfy from the general ledger. but the exchange rates must be input manually. The CFO wants you to ensure that the correct exchange rates are input and then that they are not accidenfly changed. What internal controls can you suggest to ensure that the rates in the spreadsheet are accurate? 4. Discuss the impacts that the change in the 1value ofthe pound has had on results due to exchange rate fluctuations with results that would have occurred had the dollar value of the pound remained constant or declined during the rst two years of Parker's ownership. ASSESS THREATS TO QUALITY OF INFO. Part B. 5. Should Suffolk recognize a provision for the environmental contingency as of December 31, Year 2 in reporting to its US. parent under US. GAAP? How about when it reports to its U.K. based lender under IFRS