3.The spreadsheet is automatically populated directly 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 accidently changed. Since the exchange rates are input manually, what internal controls can you suggest to ensure that the rates in the spreadsheet are accurate? (Note: You may refer back to your Auditing or AIS classes for controls regarding validity of inputs and spreadsheet integrity)