In view of pandemic Covid 19, DepanRumah Stores (DRS) decided to transform its business operations into online order through whatsapp and home delivery. Integration of technologies such as point of sales have been made into its current business process. DRS has also installed bar code scanning technologies that integrate with cash registers that used to record all purchases made by the customers. Based on the orders received through whatapss, all items ordered or purchased by the customer will be scanned at the DRS by the store assistant. The purchased items were then delivered to respective customer's home and payment will be made through portable credit or debit card machine. The customer will then swipe their debit or credit cards for payment. Customer was given an option to reject and return any purchased items at the delivery point and the bill will be adjusted manually on the spot.

a)Identify and explain four (4) inherent risks to the above business process that might affect the financial statement . For each identified inherent risks, recommend any manual or automated controls that could assist to overcome the inherent risk.