Ineffective internal control may allow errors or fraud to occur. For each of the following situations, indicate the error or fraud that could occur.

a. The computer operator, who has some knowledge of programming, is allowed unlimited access to programs.

b. The control totals are forwarded to the computer operator.

c. Computer files are not properly named.

d. The computer program has no programming controls.

e. No \(\log\) is kept of computer operations.

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BD BD Sales invoices Credit memos MC Remittance advices C C Control group Check format BD Billing department and assign MC Mail clerk batch No. SC Scan into file SC Counts of records Scan to file. Program flowchart for this processing Transactions file Establish control totals of sales, credits, and cash receipts. Error report Control totals Computer edit run C Correct Transactions, file input errors Compare batch, to control totals