An accounts payable process is documented in the flowchart in figure 8.15. (P382) Using this flowchart as a reference: (a) Write a brief narrative that describes the operation of the process. (b) Identify any risks that are present in the system. (c) Identify any controls that are present in the case and explain their operation and the risks that they address. (d) Identify any risks that do not have relevant control activities and discuss the internal control activity that would be appropriate to address the risk.