This relates to the audit department of Global Energy Inc employee travel & expenses(T&E) . The whole scenario can't be captured here but your answer is highly appreciated

A. Missing Controls: Use the following template to identify any risks not adequately controlled as described above (if process steps are not specified, assume there are no specific procedures in place). Include at least 3 additional risk statements and identify recommended control(s) for each risk: Comments Risk Control Recommended Area/activity or statement Owner(s) control(s) Assumptions Credit Segregate Example: card(s) ssuance of CC Company Accounting duties from travel Credit missing or Mgr unaccounted tracking CC Card for balances