Davis Inc has hired you as a new CFO. You have noticed the following acts and decided to implement control procedures to prevent and mitigate the threat. Please separately list the control procedures. Required: 1. Davis, Inc. has recently noticed that the number of items moved to the factory location does not match with the number on the materials requisition document. This is because a production employee stole items of the factory. (list two control procedures) 2. Davis, Inc. received a fake invoice and issued a check to pay for products that Davis, Inc. did not order or receive. (list two control procedures) 3. Davis, Inc. assigned a programmer to test the program related to the payroll master file. The programmer uses actual data to test the program, and changes his pay rate during the test. (list one control procedure). 4. Davis, Inc. has noticed that the production department initiated some production orders for the products that has been over produced. (list two control procedures) 5. You want to identify these threats that could happen to both the revenue cycle and the expenditure cycle. Please list TWO threats that can happen to both cycles