6- AP7.6 (LO 4) Challenging Performing ADA involving matching A team from More & Less CPAs are auditing Sports Lovers, a U.S. sporting goods manufacturer and distributor. The audit team recently had a meeting to discuss how to perform the current ADA, which is designed to investigate the risk of employees stealing by shipping products to their home address. The team has already completed the first three steps of the five-step ADA process. The discussion point in the meeting was how to compare the addresses in the Employee Master File with the addresses in the Shipment List File. The relevant fields in each database are shown below. Database Field Code Field Description Data Type Employee E_ID A unique identification number for each employee Master File digil number E_ADD Employee's home address excluding city, state, zip code Text E_CITY City associated with E_ADD Text E STATE State associated with E_ADD Text E ZIP Zip code associated with E_ADD 5-digit number E_COUN Country associated with E_ADD (currently US for all employees but Text stored in case of future expansion) Shipment List SHIP_NO A unique identification number for each package shipped 8-digit File number INV_NO The invoice number the shipped package belongs to 8-digit number SHIP_ADD Shipping address excluding city, state, zip code Text SHIP_CS City and state (separated by a comma) associated with SHIP_ADD Text SHIP_ZIP Zip code associated with SHIP_ADD 5-digit number SHIP Country associated with SHIP_ADD (currently US for all employees but Text COUNTRY stored in case of future expansion) During the meeting, the following ideas were proposed for a criterion to identify notable items: 1. E_ADD is the same as SHIP_ADD. 2. E_ZIP is the same as SHIP_ZIP. 3. The result of joining E_ADD, E_CITY, E_STATE, and E_ZIP is the same as joining SHIP_ADD, SHIP_CS, and SHIP_ZIP. 4. E_NUMS is the same as SHIP_NUMS. E_NUMS is created by joining E_ADD and E_ZIP together and then removing all letters so only the numbers remain. In a similar way, SHIP_NUMS is created by joining SHIP_ADD and SHIP_ZIP and retaining only the numbers. Required a. Critically analyze the advantages and disadvantages of each of the four suggestions. b. Recommend a criterion to identify notable items and justify your choice. c. Evaluate the risk of missing truly notable items given your recommendation in (b)