Select one of the companies (industries) from above and for each sequence of their revenue cycle activities (business processes), generate a list of threats and controls to mitigate those threats. Example 1. In the revenue cycle we covered in the textbook, in the ordering activity, there was a risk of allowing customers to buy when they had poor credit or a large past due A/R balance. The control was to have a policy that a credit check must be performed by someone other than the salesperson