Situation B: 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. The controls related to the Invoice process and AR GL process are performed by the same person who performs those processes. [Choose ] Rank 4 (2nd Highest Risk) Rank 2 (2nd Lowest Risk) Rank 5 (Highest Risk) Rank 3 (Middle Risk) Rank 1 (Lowest Risk)