$8\mathrm{.}9$ An accounts payable process is documented in the flowchart contained in figure $8\mathrm{.}15.$ Using this flowchart as a reference:

$($a$)$ Write a brief narrative that describes the operation of the process.

$($b$)$ Identify any risks that are present in the system.

$($c$)$ Identify any controls that are present in the case and explain their operation and the risks that they address.

$($d$)$ Identify any risks that do not have relevant control activities and discuss the internal control activity that would be appropriate to address the risk.

FIGURE $8\mathrm{.}15$ Flowchart of the accounts payable process