As part of your audit of RPL for the year ended 30 June 2018, you are reviewing the risks and controls surrounding the installation of the new IT system that will fully computerise and integrate all accounting processes across the organisation, including integration into the general ledger system.

a . Based on the background information, identify two specific audit risks that may have arisen from the installation of the new IT system. Justify your answer.

b . Describe one control activity that should have been in place to prevent each risk identified from occurring.