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. The temperature dropped to minus 40 and froze the