ou are the audit senior assigned to the audit of Henrico Retail Inc. The audit partner recently asked you to assist in planning the audit of the sales system based on your review of the client$-$prepared sales system narrative.The partner has asked you to address the following issue

$1)$ Describe the difference between a preventative and a detective control and give an example of each that are present in the sales system at Henrico.

$2)$ Develop a proposed strategy for auditing the occurrence assertion for sales transactions.

$3)$ What control deficiencies can you identify in the existing sales system?