Liam and Nancy were enjoying a latte on a Crescent Street patio and both were looking forward to completing their Summer Assurance Services courses:

1. Liam thought that tracing from a file of vendor invoices to the cash disbursements journal was a good test of controls?

2. Nancy thought canceling documents to prevent their reuse was a key control. Their professor was sitting on the patio two tables away and overheard their conversation. She was always looking for knowledgeable students to hire as Teaching Assistants.

 Who would she consider hiring as a Teaching Assistant?