During the previous year's audit of Babin Enterprises, the external auditors recommended some changes to internal control as part 0 the integrated audit. This year, during the initial meeting between the audit partners and the client's senior management, the Chief Information Officer apprised the auditors that a new control has been introduced whereby an accounts receivable clerk compares th receivable balance to the sales order which initiated it. What type of control does this represent? This represents an entity-level control, as the decision to implement this control was made at the senior management level. This is an example of an IT application control, which the client's internal audit function will assume responsibility for auditing and reviewing. This represents an example of an IT-dependent manual control, as an employee is essentially checking to ensure the system has processed the data correctly. This is an example of an IT transaction control, as the client's IT system is primarily responsible for the processing of sales and receivables