Hipster Hippo is the accountant for A. Duck Ponds, Inc. Hipster Hippo knows about the internal control system that is in place for A. Duck Ponds, Inc. (in-fact she helped develop many of the rules within the internal control policy manual but she foolishly chose to ignore parts of it, specifically that internal control policy that requires all of the accounting files to be properly backed up and having a copy stored in an off-site location). As luck would have it, when things go wrong, they can really go wrong and a group of mice invaded the computer system over the weekend. When Hipster Hippo booted up the computer, the hard drive crashed, and with it all of the accounting information for the year