Recently, you had lunch with some friends at a new restaurant in your neighbourhood. The server entered his password into a computer and punched in your order. The server continued taking orders and you noticed the cook removing a small printout and placing it on the wall in front of him (presumably your order). When the food was ready, it was placed directly below your order. The server looked at the printout, put it in his pocket, and then brought your order to the table. When you finished eating, the server again entered his password and printed two copies of your bill. One copy was attached to the order slip, and the second was brought to you. You decided to pay by credit card, so two copies of the credit card authorization were brought to the table for signature. You kept one and the signed copy was returned to the server.

a) What internal controls (manual, computer-assisted, and automated) are present at the restaurant? b) How could the manager of the restaurant evaluate the effectiveness of the controls? c) What are the costs and benefits of the restaurants controls?