At the conclusion of last year's audit (2021) of G-Scooters Company, the auditors noted to the client that there were weak internal controls over the company's various data sources. The 2021 audit fees were higher than in previous years because the auditors had to compare data files from several different places to ensure they had the most up-to-date information. Although G-Scooters uses a local area network (LAN), every desk has a computer and several of the office staff maintained separate data files for their own areas of work. For example, there are 9 different employees who are responsible for ensuring that parts needed for the following week's production will be on hand by the day they are needed. Each of those employees is responsible for approximately 20 different parts. The company sets its production plan in December for the following year and arranges with various suppliers to provide parts as needed, based on an estimated schedule. The company typically likes to have only 1 day of parts on hand and only builds scooters that have been ordered by its dealers, so the mix of scooters changes each week. While this business model has allowed G-Scooters to control its costs, it has also required that data regarding parts, production schedules, and dealer orders be up-to-date at all times. In response to the auditor's comments, the company only made one change to their system for 2022: the company now stores all data in a separate office on the second floor of the factory, under the control of a database administrator, James. Now only James can update the data files. Each of the parts-control staff sends an e-mail to James with the parts supply updates, and James updates the files accordingly. James prints the e-mails and stores them in a separate file, along with a hard copy of each day's inputs to the data file, for the auditor to review. Explain internal control strengths and/or weaknesses in the new system for data management at G-Scooters. Support your answer with specific examples.