A Should internal auditors be members of systems development teams that design and implement an AIS? Why or why not? What internal control procedure(s) would provide protection against the following threats? 13. 1 Theft of goods by the shipping dock workers, who claim that the inventory shortages reflect errors in the inventory records. 2. Posting the sales amount to the wrong customer account because a customer account number was incorrectly keyed into the system. Making a credit sale to a customer who is already four months behind in making payments on his account 3