Part 1 Import the Excel file 4230 sp22 shipping from Pilot into IDEA. In discussions with the order fulfillment and shipping departments at your client, you learn that it is common for a partial or split shipment to go out because of an insufficient quantity of items in stock to fulfill the customer order. However, controls should prohibit shipping a higher quantity than was ordered. Using the Shipping file, determine how many records contain a quantity shipped that exceeds the quantity ordered and include a screenshot of your IDEA results to support your answer. (Hint: Under the Data menu, use the Add command to add a new field to the table. When adding the new field, use the Equation Editor to complete the Parameter for the new field to identify the records with a conditional (@If) expression.) Part 2 In a brief paragraph, explain why an auditor would consider performing the procedure in Part 1 above.

Just need part 2 answered.