1. Identify and explain at least one advantage and one disadvantage for each of the four suggestions.
2. Recommend a criterion to identify notable items and justify your choice.
3. Evaluate the risk of missing truly notable items given your recommendation in (b).

AP7.6 (L0 4) Challenging Performing ADA involving matching A team from More 81 Less CPAs are auditing SportsLovers, a U.S. sporting goods manufacturer and distributor. The audit team recently had a meeting to discuss how to perform the current ADA, which is designed to investigate the risk of employees stealing by shipping products to their home address. The team has already completed the rst three steps of the ve-step ADA process. The discussion point in the meeting was how to compare the addresses in the Employee Master File with the addresses in the Shipment List File. The relevant elds in each database are shown below. Database Field Code Field Description Data Type Employee E_ID A unique identication number for each employee 6dig't number Master File E_ADD Employee's home address excluding city, state, zip code Text E_CI'I'Y City associated with E_ADD Text E_STATE State associated with E_ADD Text E_ZIP Zip code associated with E_ADD 5-digit number E_COUN Country associated with E_ADD (currently US for all employees but stored in case of future expansion) Text Shipment List File SHIP_NO A unique identication number for each package shipped 8digit number INV_NO The invoice number the shipped package belongs to 8-digit number SHIP_ADD Shipping address excluding city, state, zip code Text SHIP_CS City and state (separated by a comma) associated with SHIP_ADD Text SHIP_ZIP Zip code associated with SHIP_ADD 5-digit number SHIP_ COUNTRY Country associated with SHIP_ADD (currently US for all employees but stored in case of future expansion) Text During the meeting, the following ideas were proposed for a criterion to identify notable items: 1. E_ADD is the same as SHIP_ADD. 2. E_ZIP is the same as SHIP_ZIP. 3. The result of joining E_ADD, E_CITY, E_STATE, and E_ZIP is the same as joining SHIP_ADD, SHIP_CS, and SHIP_ZIP. 4. E_NUMS is the same as SHIP_NUMS. E_NUMS is created by joining E_ADD and E_ZIP together and then removing all letters so only the numbers remain. In a similar way, SHIP_NUMS is created by joining SHIP_ADD and SHIP_ZIP and retaining only the numbers. Required a. Critically analyze the advantages and disadvantages of each of the four suggestions. b. Recommend a criterion to identify notable items and justify your choice. c. Evaluate the risk of missing truly notable items given your recommendation in (b)