Questions Requiring Analysis 11-36 (Static) (LO 11-3, 11-5, 11-6] Assume you are testing the internal controls over sales transactions for the Tidwell Company audit. You have tested the general controls and found them to be operating effectively. You are now testing the application controls over sales transactions and have been provided with the following two data files. Sales Transactions File ID of Sales Shipping Salesperson Gross Invoice Customer Invoice Date Document Authorizing Invoice Invoice Paid Number Number Shipped Number Sale Amount Date Flag Customer File Customer Customer Customer Credit Number Name Address Limit ID of personnel Approving Credit Required: a. Describe three tests of controls that you might perform using data analytics. b. Assume that you discover a large number of sales that are not supported with shipping documents. What is the implication of this finding