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66 Tamar LLC is in the process of updating its revenues and receivables systems with the implementation of new accounting software. James Loden, Inc. is an independent information technology consultant who is assisting Tamar with the project. James has developed the following checklist containing internal control points that the company should consider in this new implementation: Is the sales department separate from the credit office and the IT department? Are all collections from customers received in the form of checks? Is it appropriate to program the system for general authorization of certain sales, within given limits? Are product quantities monitored regularly? Will all data entry clerks and accounting personnel have their own PCs with log-in IDs and password protection? Will different system access levels for different users be incorporated? Will customer orders be received via the Internet? Has the company identified an off-site alternative computer processing location? Does the project budget include line items for an upgraded, uninterrupted power source and firewall? . Will the system be thoroughly tested prior to implementation? Will appropriate file backup procedures be established Will business continuity plans be prepared? Will an off-site data storage exist? Will intrusion detection systems be incorporated? Required: Describe the control purpose of each of the points presented. 66 Tamar LLC is in the process of updating its revenues and receivables systems with the implementation of new accounting software. James Loden, Inc. is an independent information technology consultant who is assisting Tamar with the project. James has developed the following checklist containing internal control points that the company should consider in this new implementation: Is the sales department separate from the credit office and the IT department? Are all collections from customers received in the form of checks? Is it appropriate to program the system for general authorization of certain sales, within given limits? Are product quantities monitored regularly? Will all data entry clerks and accounting personnel have their own PCs with log-in IDs and password protection? Will different system access levels for different users be incorporated? Will customer orders be received via the Internet? Has the company identified an off-site alternative computer processing location? Does the project budget include line items for an upgraded, uninterrupted power source and firewall? . Will the system be thoroughly tested prior to implementation? Will appropriate file backup procedures be established Will business continuity plans be prepared? Will an off-site data storage exist? Will intrusion detection systems be incorporated? Required: Describe the control purpose of each of the points presented