I need help with question 6.48 and 6.58 at the end of chapter 6 in the textbook Auditing and Assurance Services edition 6 by Louwers, Sinason, Strawser and Thibodeau.

6.48 Tests of Controls over Cash Disbursements. The Runge Controls Corporation manufactures and markets electrical control systems: temperature controls, machine controls, burglar alarms, and the like. The company acquires electrical and semiconductor parts from outside vendors and assembles systems in its own plant. The company incurs other administrative and operating expenditures. Liabilities for goods and services purchased are entered in a vouchers payable journal, at which time the debits are classified to the asset and expense accounts to which they apply. The company has specified control activities for approving vendor invoices for payment, for signing checks, for keeping records, and for reconciling the checking accounts. The procedures appear to be well specified and in operation. You are the senior auditor on the Runge engagement and need to specify a list of test of control procedures to evaluate the effectiveness of the controls over cash disbursements. Required: Using management's assertions over transactions as a guide, specify two or more tests of control procedures to audit the effectiveness of typical control activities. (Hint: From one sample of recorded cash disbursements, you can specify procedures related to several objectives. See Exhibit 6.4 for examples of test of control procedures over cash disbursements.) Organize your list according to the following example for the \"completeness\" assertion. 6.58 The Perfect Crime? Consider the following story of an actual embezzlement. This was the ingenious embezzler's scheme: (a) He hired a print shop to print a private stock of Ajax Company checks in the company's numerical sequence. (b) In his job as an accounts payable clerk at Ajax, he intercepted legitimate checks written by the accounts payable department and signed by the Ajax treasurer and destroyed them. (c) He substituted the same numbered check from the private stock, payable to himself in the same amount as the legitimate check, and he \"signed\" it with a rubber stamp that looked enough like the Ajax Company treasurer's signature to fool the paying bank. (d) He deposited the money in his own bank account. The bank statement reconciler (a different person) was able to agree the check numbers and amounts listed in the cleared items in the bank statement to the recorded cash disbursement (check number and amount) and thus did not notice the embezzler's scheme. The embezzler was able to process the vendor's \"past due\" notice and the next month's statement with complete documentation, enabling the Ajax treasurer to sign another check the next month paying both the past due balance and current charges. The embezzler was careful to scatter the doubleexpense payments among numerous accounts (telephone, office supplies, inventory, etc.) so the doublepaid expenses did not distort any accounts very much. As time passed, the embezzler was able to recommend budget amounts that allowed a large enough budget so his doublepaid expenses in various categories did not often pop up as large variances from the budget. Required: List and explain the ways and means you believe someone might detect the embezzlement. Think first about the ordinary everyday control activities. Then think about extensive detection efforts assuming a tip or indication of a possible fraud has been received. Is this a \"perfect crime\