Situation C: Controls satisfying management assertions: No control procedure(s) exist at each accounting process. However, sales orders are authorized by the credit manager. Otherwise, no other controls exist. Processe are recorded by someone other than the credit manager. [ Choose ] Rank 4 (2nd Highest Risk) Rank 2 (2nd Lowest Risk) Rank 5 (Highest Risk) Rank 3 (Middle Risk) Rank 1 (Lowest Risk)