1- Discuss three examples of how evaluating control risk in an electronic environment differs from evaluating control risk in a manual environment. Also, give three examples of how the two environments are the same. Make sure your answer explains why these differences or similarities exist between the two types of environments.

: The purpose of this question is to help build you understanding of control risk evaluation by exploring the differences and similarities between manual and computerized environments. Thus, your answers need to be clear on how the differences and similarities in these environments lead to differences and similarities in how internal controls are evaluated in the two environments.

2- Be prepared to define the differences between a control deficiency, significant deficiency, and material weakness how it relates to the auditor's management letter.