The management of Wiley Coyote Inc. decided that they needed an outside consultant to help them determine which application controls should be implemented for the company’s accounting data processing. In one of the workshops, the seminar leader, Margaret, made the following comment: “We can classify all errors in processing accounting data as either accidental or intentional. Controls such as edit tests are primarily aimed at the former type of error whereas personnel controls are primarily aimed at the latter type of error.” Do you agree with Margaret? Explain.