[CPA] Sad Reginald wrote software for the Valencia Clown Revue. One fine day, however, having grown tired of computers and software, he became a juggler, fire eater, and fainting goat farmer. After his departure, the Valencia Clown Revue was unable to maintain and upgrade the systems that Sad Reginald had written. The best control for preventing this failure would be Automated accruals and deferrals User documentation Operator documentation Program documentation