Assume you are testing the internal controls over sales transactions for the Tidwell Co. audit. You have tested the general controls and found them to be operating effectively. You are now testing the application controls over sales transactions and have been provided with the following two data files.

a. Describe three tests of controls that you might perform using data analytics.
b. Assume that you discover a large number of sales that are not supported with shipping documents. What is the implication of this finding?.

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Sales Customer Invoice No. No. Customer No. Customer Name Sales Transactions File ID of Shipping Salesperson Gross Invoice Date Document Authorizing Invoice Invoice Paid Shipped No. Sale Amt Date Flag Customer File Customer Address Credit Limit ID of personnel Approving Credit