These questions are related to the E-Commerce apparel website. Considering you are the internal auditor of the company, answer the below questions:

1. Develop a risk-based audit for the new website development. In particular, you need to identify, assess, and prioritize risks.

2. For each risk identified above, design internal controls that can be used to minimize or prevent the risks. Further, prepare tests of controls to ensure that the suggested controls are sufficient to prevent and detect the risks.