As part of its risk response efforts, Southeastern Paper has implemented internal controls. Match each risk with the appropriate internal control.

Internal Control

Southeastern Paper hires temporary security guards to monitor inventory and ensure that only authorized personnel have access to the warehouse.

Southeasten Paper creates a remote work plan that includes testing the equipment of all corporate personnel and ensuring that they have appropriate network access from home.

Southeastern Paper's data analysts create a vendor payment dashboard. It shows payments made to vendors by category, including the category Temporary Vendors. Southeastern Paper's management can look at this dashboard to see if any payments are made to temporary vendors after the mill has reopened. The dashboard also sends an email to management if any temporary vendors receive payments over a certain amount so management can review the payments for appropriateness.

Southeastern Paper sends out the Internal Audit team to assist its warehouse personnel in valuing the lost