Question 1 The accounting information systems designed and installed in organizations are exposed not only to risks that emanate from users such as fraud, terrorisms, theft and other intentional acts for which control measures must be installed to check and minimize these risks, but also risks that emanate from natural disasters such as widespread flood, earthquake, fire, hurricanes, pandemic outbreak etc. which in most cases are uncontrollable or prevented. In this regard, organizations must have a disaster recovery plan (contingency plan) in place so that the full impact of a naturally occurring disaster can be absorbed to ensure business continuity. a) Explain how the outbreak of the COVID-19 pandemic impacts on the accounting information system as a natural disaster and the strategies businesses can adopt to maintain current business operations. (15 Marks) b) Discuss the contingency plans that must be in place before, during and after the outbreak of COVID-19 so that businesses can fully absorbed the pandemic to ensure business continuity. (15 Marks) Question 2 The outbreak of COVID-19 has negative as well as positive repercussions on the design of accounting information systems. Discuss. (20 Marks)