You are in the process of auditing Seng Pty Ltd and have just finalised your discussions with management over the procedures and controls in relation to the sales and receivables, purchases and payments, payroll and the computer environment.

You have documented the processes and have identified the following breakdowns in internal controls:

a) provide one (1) example of an internal control that could be implemented to prevent the error

b) explain why this error is an issue for the company and what possible ramifications could eventuate (e.g. which accounts are affected, whether there is an over or understatement of balances, possibility of fraud etc).