$\backslash$table$[[,$Factor,IR Factor,CR Factor,Why? Comments,Impact on RMM$,$Impact on DR$],[1,$Larry Lancaster, Apollo's CEO is quite domineering and dictates accounting issues.,No$,$Yes,,,$],[2,$The internal audit director, Karina Ramirez, reports directly to the audit committee.,,,,,$],[3,\backslash$table$[[$Apollo does not have adequate documentation supporting customer returns of$],[$product$.]],,,,,],[4,\backslash$table$[[$Apollo has not allowed your firm to speak with the predecessor auditor about their$],[$withdrawal after last year's engagement.$]],,,,,],[5,$Apollo has refinanced their short term line of credit into a long term note payable.,,,,,$],[6,$Apollo installed a new computer system mid$-$year.,,,,,$],[7,\backslash$table$[[$Apollo requires a customer purchase order and credit approval in order to process a$],[$sale to a wholesale customer.$]],,,,,],[8,\backslash$table$[[$Apollo utilizes sales invoices and shipping documents are pre$-$numbered, but the$],[$sequence is not checked for missing invoices.$]],,,,,],[9,$Apollo's accounting and control manual has not been kept up to date.,,,,,$],[10,$Apollo's credit manager reports to the VP of Marketing.,,,,,$],[11,\backslash$table$[[$Apollo$\text{'}$s IT staff is small and precludes optimal segregation of duties over the$],[$information system.$]],,,,,],[12,\backslash$table$[[$Apollo$\text{'}$s sales to employees, COD sales, disposals of property, cash sales and scrap$],[$sales are not subject to the same set of controls as credit sales.$]],,,,,],[13,\backslash$table$[[$In the current year Apollo has seen a significant increase in net income despite stagnant$],[$sales$.]],,,,,],[14,\backslash$table$[[$Product litigation against Apollo has recently been settled, but Apollo admits no$],[$liability$.]],,,,,]]$