4. Technology tools like |DEA can also be used to help audit teams identify items with potentially higher risks within an entire population of items in an efficient and effective manner. With this in mindI complete the following steps. a. The SalesOrder database was used to produce a Tableau visualization of three-way match in the revenue cycle as described in the previous requirement. Using IDEA. verify the accuracy of the SalesOrder database by creating a threeway match on your own using the SalesOrder, Shipments, and Customerlnvoices databases. Are your conclusions the same? if so. how does this increase your assurance about the accuracy of the SalesOrder database? If not, why not? Did you identify any specific transaction that you believe should be considered higher risk for the audit? b. Analyze the sales revenue file using IDEA to determine whether any sales were made to distributors without an established credit limit. Are there any exceptions? if there are exceptions, what further testing would you perform on these exceptions? c. Analyze the accounts receivable and related credit authorization limits using IDEA to determine whether any customers have account balances as of 12,!31/17 that exceed their existing credit limit. Are there any exceptions to the credit limit control as of 1231/??? Do you notice any pattern in the exceptions? What further testing would you perform on these exceptions? d. For some time, Urgent has based its allowance for doubtful accounts on an aging analysis and the results have been historically accurate. Below, you have been provided with the client's list of customer balances in excess of 90 days. These are the accounts that the client will consider when calculating the allowance for doubtful accounts as of 12f31f2017. Perform an aging analysis using IDEA to asseSs the completeness and acouracy of Urgent's list of Customer balances in excess of 90 days. Urgent Medical Devices Analysis of >90-Day Delinquent Accounts Receivable As of December 31, 201? SalesOrderlD lnvoiceDate TotalDue Ivar/2017 i 56,251.34 i73.450.67 9/27f2017 i. Based on your analysis, does the client's listing agree to your analysis completed in IDEA