5) SLW is a catalog retailer emphasizing outdoor gear, with a focus on fishing and hunting equipment and clothing. It prints an annual catalog containing over 200 pages of products, as well as approximately six special sale catalogs during the year. Products range from fishing lures retailing for just over $1.00 to boat packages for over $25,000. SLW also has both a significant Internet presence and a number of large retail locations. Purchases can be made through the mail, on the company's website, or at the retail store. There will sometimes be online specials that are not available elsewhere (e.g., closeouts). Merchandise can be paid for by personal check, credit card, or cash. Customers can (a) order online. (b) mail in their order (with check or credit card information included), or (c) place an order by calling the company's toll- free number. Focusing on catalog operations, assume the company has implemented an order-entry system by which computer operators take the customer order, check the availability of items for shipment, and confirm the invoice amount with the customer. Once an order is taken, the system generates a shipping-and-packing document, places a hold on the inventory, and prepares an invoice (and recording of sales) when items are shipped (25 points) A. Identify the application control procedures (including edit controls) you would recommend for orders coming in over the Internet or through calls to the online order taker. B. Briefly indicate how control procedures might differ for the orders that are made through the company's website. C. For each control procedure identified in your response to (a), briefly indicate the potential types of misstatements that could occur because the control is not present or is not operating effectively