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We discussed three major cycles/processes that an auditor documents and tests in conjunction with an audit: . Revenue Purchasing Payroll . Describe one of the three processes. In your discussion, consider the following: . Which other accounts are affected by the process? Name three things that could possibly "go wrong if controls around the process are not adequate. What are the potential fraud risks related to the process? Does management/staff have an incentive to over- or under-state accounts involved? How does cash play into the process? Name three key internal controls you'd expect to see/test