Question 2: a) The table below is an outline of the general threats to the Revenue and Expenditure cycles of particular organization. Identify the controls which must be implemented to prevent the occurrence of such threats. General Threats to Revenue Cycle 1. Inaccurate or invalid master data 2. Unauthorized disclosure of sensitive information 3. Loss or destruction of data Controls 10 Marks General Threats to Expenditure Cycle 1. Inaccurate or invalid master data 1. Unauthorized disclosure of sensitive information 2. Loss or destruction of data Controls b) Describe Five (5) major factors that can contribute to accounting information systems (AIS) implementation failure 15 Marks