i need answer for part C

Zaid and Partncrs Chartered Accountants is a suceessful mid-tict acceonting firm with a large ringe of clients across the GCC. Duriag 2019, Zaid and Partners gaincd a new elictit, Medical Services Holdings Group (MSHGi), which cwns 100 per cent of the followiog organistions: - Sahran Hospital a private hospital group - Golden Sands Nursing Home Lld, a private nursing homi - Total Cancer Specialists Limited (TCSL.), a private cocology clinic that specializes in the treatment of cancer. Year end for all M3HG organisations is 30 June. On 1 Apnil 2019, Golden Sands Nursing Home Lid switched froen its self-developed paticnt revenue system to the MSHG equivalent system, MSHC is confident that its "off the shelf enterperise system would perform all of the functions that Gioldat Sands Nursiag Home's selfdeveloped system performed. Golden Sands Nursing Home's self-developed putient revenee systerm cortiprised the following. 1. Bailing system - produces the invoice lo charge the palicnt for services provided rach as accommodation, modications and modical services. This soffware inclodes a complex formula to calculate the patient bill allowing Gor goverament subsicties, pensioner benefits and private medical insuarance contuany betnefits plans. 2. Patient database - a master file containing personal details aboelt the paticnt as wcll as the period of stay, scrices provided and paticnt's modical insuranec details. 3. Rates database - a master file that shonss all accommodation billing rates, rebate discouats and governmont assistance benctits. At the request of the bourd. the group"'s internal asdit unit was involved throagheut the entire switch- over process. The objective of its engagement, as the board stated, is to 'make sure the switch-ovet worked witbout amy problems", As part of the plaaning arrangement for the 2019 financial report audit, the audit partncr Dania Fellowes asked her team to speak with a ramber of Golden Sands Nursang Hornc staff about the impact of the switching bo the MSHCG patient reverae system. Set out below is an extract of the staff focchack commencs: - "There were some occasions whcre we invorical people that were past patients. This secms so have happened whet they shared the same sumanse as a current patient. 190 Octuber F125 - "We secan to have some patictit fec ievoices where for no teasen we have belled patients at a lower room rate than what we hold on the rales datahase.. - "L.ately we've had an unusually high number of contilaiess from recendly drschargod patients that the fee tavonee we sent them does not line up with the agretd medical fund and persioner subsidy rates. We then found out that halfway curing last msonth someone from the If team made a sottaare change to fix a bug in the billing calculation formula.. - "Software updases are tar more frequent that the previous system that was used, and with each update, some of the revenue base calculations have to be checked as we may end up using the wrotg formsulae that often overstate revenue camed'. - "There was some soet of perwer surge las Friday and we had to re-enter every patient invevice that we processed in the last two weeks'. REQUIRED: (1) What internal controls procedures do you think should be or are in place to ensure the smooth working of the self-developed revenue system, and the switch-over process. (2) Identify at least 6 audit risks associated with the installation of the new IT system for patient revenue. (Hint: You may use staff feedback as a starting point). (3) Comment on the audit strategy based on the inherent and control risks, likely to be adopted for the audit of patient revenue for Golden Sands Nursing Home (provide a detailed explanation as per the material in Chapter 10)