The intern auditors of Tantacle Electical company report to the controller. Because of changes made in the past year to several of the transactions processing programs, the internal auditors created a new test data set. The external auditors requested that the old date set also be run. The internal auditors, embarrassed, explained that they overwrote the original test data set.

Required:

Outline any potential risks and determine the courses of action the external auditor should take.