Listed below are controls that have been developed by the management of Cirus Manufacturing Co - comment on the 5 below.

1. Management surveys customers about their satisfaction with the companys service.

2. The human resources department investigates the educational background of prospective employees.

3. Invoices are reviewed for accuracy before they are mailed to customers.

4. Management periodically evaluates the threats to preparing reliable financial statements.

5. The internal auditors periodically evaluate the controls in the various departments of the company.