• The hours worked field in a payroll transaction record contained the value 400 instead of 40. As a result, the employee received a paycheque for $6,257.24 instead of $654.32.

• A salesperson mistakenly entered an online order for 50 laser printers instead of 50 laser printer toner cartridges.

• A 20-minute power brownout caused a mission-critical database server to crash, shutting down operations temporarily.

• A fire destroyed the data center, including all backup copies of the accounts receivable files.

• A customer order for an important part did not include the customers address. Consequently, the

  order was not shipped on time and the customer called to complain.

  In the table below:

  (a) Identify five (5) risks present in the previously listed activities. (b) Recommend a control for each of the risks you identified. (c) Classify each of the control activities as preventive, detective, or corrective.