Southeastern Paper is a paper manufacturing company located in the southeastern United States. At its mills, Southeastern Paper turns trees into pulp and manufactures cardboard boxes, rolls of industrial paper, and more. This spring, a hurricane hit the town of Southeastern Papers largest mill on the Georgia coastline. The mill has been closed for five months, and Southeastern Paper has been making efforts to clean, rebuild, and reopen operations. A variety of risks have been identified in relation to the shutdown. As part of its risk response efforts, Southeastern Paper has implemented internal controls. Match each risk in Column A below with the appropriate internal control in Column B.

(A) Risk (B) Internal Control

Southeastern Paper hired new vendors for cleanup work. The new vendors are no longer needed, but the billing system was overloaded during the shutdown, and because of the resulting confusion, Southeastern Paper thinks some cleanup vendors may still be receiving payments when they are no longer doing work.	A. Southeastern Paper hires temporary security guards to monitor inventory and ensure that only authorized personnel have access to the warehouse.
Southeastern Paper is afraid there will be theft of inventory while the paper rolls are being stored in a temporary warehouse located at a distance from the mill property. This warehouse lacks the security that the mill had.	B. Southeastern Paper creates a remote work plan that includes testing the equipment of all corporate personnel and ensuring that they have appropriate network access from home.
Southeastern Paper lost data stored on local hard drives at the mill due to water damage from the hurricane. If a hurricane hits one of its other mills, the company may face additional data loss.	C. Southeastern Papers data analysts create a vendor payment dashboard. It shows payments made to vendors by category, including the category Temporary Vendors. Southeastern Papers management can look at this dashboard to see if any payments are made to temporary vendors after the mill has reopened. The dashboard also sends an email to management if any temporary vendors receive payments over a certain amount so management can review the payments for appropriateness.
Southeastern Papers Accounting department was located at a corporate office down the road from where the hurricane hit. While the Accounting department was not affected, Southeastern Paper realizes it would have been unprepared if it had been.	D. Southeastern Paper sends out the Internal Audit team to assist its warehouse personnel in valuing the lost inventory. The group does a physical inventory count and ties the data to the most recent inventory count or to the perpetual inventory records before the hurricane. This is standard procedure for Southeastern Paper, but it moved up the inventory count to immediately after the hurricane to ensure an accurate assessment of damage.
Southeastern Paper lost a lot of physical inventory in the hurricane. With the year-end audit coming up, Southeastern Paper is worried that there will not be sufficient documentation of the lost inventory and its value.	E. Southeastern Paper creates a server backup location at a network operations center facility in Ohio, where there is less chance of a natural disaster. This facility backs up all the data stored at all Southeastern Papers mills.