You are the auditor for Mouse-Katch for the year ended 30 June 2022. Mouse-Katch produces and sells humane mouse traps. Their mouse trap design allows for easy setup of the trap and ensures no chance of escape. Importantly, the design allows for a live catch that does not harm the mouse. As the auditor, you consider several potential situations of what can go wrong (WCGW) and result in a misstatement: WCGW 1: Business customers have their credit limit set before their first purchase with Mouse-Katch. However, as time goes by, that initial credit limit can be too high given the changing conditions of the customer. WCGW 2: Consider a situation where an invoice is not generated and sent to customers for payment when an order is shipped. WCGW 3: There is a possibility that mouse traps that have been shipped and invoiced to customers are still included in the inventories on hand. WCGW 4: There could be a situation where the wrong amount is paid against a supplier invoice for the raw materials to produce mouse traps. For each of the four what can go wrong situations above: (a) Determine the key account and assertion at risk. [4 marks] (b) Describe a detect internal control that would directly address the risk. [8 marks]