Assume you are testing the internal controls over sales transactions for the Tidwell Company audit. You have tested the general controls and found them to be operating effectively. You are now testing the application controls over sales transactions and have been provided with the following two data files. Sales Invoice Number Sales Transactions File Shipping ID of Gross Document Salesperson Invoice Number Authorizing Sale Amount Invoice Paid Customer Number Date Shipped Invoice Date Flag Customer File ID of personnel Approving Credit Customer Number Customer Name Customer Address Credit Limit Required: a. Describe three tests of controls that you might perform using data analytics. b. Assume that you discover a large number of sales that are not supported with shipping documents. What is the implication of this finding