Lynn recently employed a new administrative assistant, Stella, to alleviate her administrative burden. However, due to her disorganized nature, Lynn has never introduced Stella to her record-keeping system or the required level of granularity of data for maintaining the centre's day-to-day operations. Consequently, Stella does not always know the basis on which the centre charges its add-on fees, such as a "late fee." Even though the late fee is typically applied at the rate of $10 for every 10 minutes outside of the pick-up time, Stella typically only made the following note "(child's name) is picked up late on (date)."

(a) Explain the nature of Stella's data errors (i.e., random versus systematic)

(b) Identify which information quality goals are impacted by Stella's errors

c) At the end of each month, Lynn relied on her memory to estimate the duration of late pick-up for each child Stella noted as being picked up late. Determine whether Lynn's approach will result in the risk of misstatement of financial accounts. If it does, state the direction of the misstatement