You are the new internal audit director of SNC Enterprise Ltd., which provides courier services nationally and internationally. The enterprise completed its last financial year with a net income of $74 million. It operates 260 points of service in Canada and the United States, as well as 30 other service points in Europe and Africa. Ms. Carbrook, chief executive officer (CEO) of SNC, reported the following to you: Our enterprise has been in business for 12 years and our mission statement is "We deliver within 24 hours and we do not lose any package, whatever its size." To achieve this goal, the enterprise converted 2 years ago from a manual system to a complete EDP system, including end-user computer hardware in some parts of our operations. Our EDP system and other related systems must be reliable and provide continuous controls 365 days a year and 24 hours a day. We must be able to trace all packages entrusted to us throughout the different continents in which we operate. Our main activities consist of the following: Registration and recording of packages by destination and by type of delivery required (air, land, or sea); Classification of packages by destination and