7.22 MEDIUM You are the auditor of Critical Solutions Lid (CSL) for the year ended 30 June 2018. During your planning process you note that the human resources department of CSL has been short staffed recently and has not been able to provide training to new staff responsible for administrative and financial processing functions. Generally, new staff members have experience within the industry. While reviewing the accounting system you note that accounts receivable are agreed to the sub-ledger, but there is no aging review, and an increasing percentage of total receivables are falling into the 90 days+ category. Time sheets for processing staff are approved by supervisors, then passed on to Susan Rogers in payroll. Susan prepares the pay sheet information, which gets reviewed against the time sheets and approved by the CFO, Peter Cummins, prior to payment being processed. Access to the information technology (IT) system at CSL is controlled by usernames and passwords, which are required to be changed regularly through a programmed system prompt. REQUIRED Identify and explain two internal control strengths and two internal control weaknesses for CSL. LO 7.4 0 Source: This question was adapted from the Chartered Accountants Program of Chartered Accountants Australia and New Zealand, 2015 [2) audit and assurance module