Explain the four steps of the risk-based audit approach, and discuss how they apply to the overall security of a company. You are involved in the audit of accounts receivable, which represent a significant portion of the assets of a large retail corporation. Your audit plan requires the use of the computer, but you encounter the following reactions: For each situation, state how the auditor should proceed with the accounts receivable audit. a. The computer operations manager says the companys computer is running at full capacity for the foreseeable future and the auditor will not be able to use the system for audit tests. b. The computer scheduling manager suggests that your computer program be stored in the computer program library so that it can be run when computer time becomes available. c. You are refused admission to the computer room. d. The systems manager tells you that it will take too much time to adapt the auditors computer audit program to the computers operating system and that company programmers will write the programs needed for the audit.