Situation E: Controls Satisfying management assertions: Sales and Shipping ticket satisfy completeness and existence/occurrence and valuation. There are no controls that satisfy any management assertions for Invoice, Sale and AR general ledger. The controls that are in place are performed by the same person who performs the process. [ Choose ] Rank 4 (2nd Highest Risk) Rank 2 (2nd Lowest Risk) Rank 5 (Highest Risk) Rank 3 (Middle Risk) Rank 1 (Lowest Risk)