Situation A: Controls satisfying management assertions: Each process has a control or more than one control so that all the management assertions are met. No compensating controls exist. Each process has at least one preventive control. Each control is done by someone other than the person who performs the related process. [ Choose ] Rank 4 (2nd Highest Risk) Rank 2 (2nd Lowest Risk) Rank 5 (Highest Risk) Rank 3 (Middle Risk) Rank 1 (Lowest Risk)