The Division of Housing and Food Services at Northeastern State University (NSU) has recently implemented a "debit card" system that allows any NSU student to make purchases on campus using their student ID cards. The "debit card" is read electronically and the amount of the purchase deducted from the student's account. The card can be used to purchase food and drink at the dorm cafeterias, other restaurants on campus, vending machines, etc. It can also be used at campus copy centers, the various campus stores, the library copy machines, and the printers in the computer labs. The card is not a credit card. Students must have money in their accounts to make purchases. Students put money into their "debit card" accounts by either 1) going to the bursar's office and depositing checks, cash, or charging an amount to a credit card, or 2) going to a web page and charging an amount to a credit card. Parents can also send deposits to the bursar's office or add amounts via the web. Students can check the amount of their balance and a record of their transactions by going to a web page. The web page is secured by requiring the student to enter their UEID (a secure password) to gain access. Accounting is the responsibility of the Division of Housing and Food Services. Students receive a monthly statement of transactions and have the opportunity to dispute charges. You are a member of the internal audit staff at Northeastern State and have been assigned to audit the "debit card" system. Your audit department uses a business process approach to conducting its audit engagements

After reading the above, in the context of the activity/process, process transaction at point of sale.

list 4 Risk Statements and the Control Activity you would put in place.