4. Congratulations! You completed your accounting education and have now been hired by a CPA firm as a new staff auditor. The Senior Partner has assigned you to an audit of The Neighborhood Shoppe, a local grocery cooperative, and has asked you to perform the needed internal control work along with substantive testing. Because The Neighborhood Shoppe is a small business operated entirely by part-time volunteer personnel, internal control is weak. The Senior Partner has decided that you can assess control risk at the highest level for all financial statement assertions and not restrict audit procedures in any area. Question - Under these circumstances, can you omit the consideration of internal control in this engagement? Will you need to perform internal control testing? Explain what would be the best course of action for you to take to conduct this part of the audit engagement