6. Based on your review of the work completed by Tyrone Henderson, document your evaluation of the test of controls related to the Receiving Report Exception Report review control in the "Evaluation" section of audit schedule E 11. Based on your evaluation, document your conclusion about the operating effectiveness of that control in the "Conclusion" section and then document whether the final risk of material misstatement for accounts payable and cost of goods sold are "low," "medium", or "high" for the relevant assertion(s) on audit schedule E 11. If you conclude that the client internal control is not effective, what additional work would you need to perform to conclude the control is effective?