Auditors have seen a phenomenal increase in the extent of computer processing among clients and substantial increases in the capability of computer hardware and software. To such audit systems auditors have several tasks for the completion of an audit including the evaluation of internal controls. Required: 1) Explain how client internal controls can be improved through the proper installation of IT. (20 Marks) 2) What are the risks for accounting systems that rely heavily on IT functions. (20 Marks)