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Question 2. Dumbrell Soft Drinks-internal controls (6%) Dumbrell Soft Drinks Pty Ltd (Dumbrell) is a well-regarded family-owned manufacturer of premium soft drinks based in the Central West of NSW. The following notes have been made in relation to Dumbrell's sales system. orders are received at the sales department by phone, website, or via a sales representative . for sales placed by phone or via sales representatives, data entry clerks enter orders via computer terminals in the sales department which then trigger various edit checks. orders that satisfy all edit criteria result in the production of a picking slip that lists the goods ordered orders that satisfy all edit criteria except the credit limit test are recorded on file for the credit-control clerk for review. orders that fail any other edit criteria are rejected by the system and passed onto the department's supervisor for investigation. • picking slips are produced in the dispatch office and then forwarded to the warehouse by the dispatch supervisor a storeperson picks and assembles the orders. If goods are not in stock the storeperson alters the picking slip quantity to reflect actual goods picked. The storeperson then initials the picking slip prior to forwarding it together with the goods to dispatch. via at terminal located in dispatch, the dispatch clerk agrees the picking slip to physical goods picked, making adjustments for any stock-outs, before printing the invoice. the dispatch supervisor agrees the details of the goods invoiced to the picking slip. The supervisor then initials a copy of the invoice before forwarding it to the accounts department two copies of the invoice are sent with the goods. One copy of the invoice serves as a delivery docket, signed by the customer on delivery and returned to dispatch by the delivery driver. at the end of each day, the accounts receivable master file is updated. Required 1. Identify the internal controls in the system that are potentially effective, the risk that the control could alleviate, and one test of control for each of the identified potentially effective controls. Answer this question using the following headings: a. Effective control b. Risk alleviated c. Test of control 2. Identify the internal control weaknesses in the system and briefly discuss the audit risk each one poses. Answer this question using the following headings: a. Control weakness b. Audit risk posed 3. Provide an overall assessment of internal controls relating to Dumbrell's sales system.