a). For the payroll process give an example of (i) a segregation of duties control that could be used and (ii) an automation of steps control that could be used. For each explain a problem that could arise if that control was not put in place. (4 marks)

(b). For the sales process give an example of (i) a segregation of duties control that could be used and (ii) an automation of steps control that could be used. For each explain a problem that could arise if that control was not put in place. (4 marks)

c) Sometimes there can be goal conflicts across business processes. Outline an example of two conflicting goals that relates to the sales process making it clear why the conflict exists. (4 marks)

(d) It is common in many organisations for employees to be required to declare conflicts of interest with external organisations. Evaluate how this could be used as a control in the purchasing process. (4 marks)

(e) When an invoice arrives from a supplier the accounts payable office (Sue) in the office follows a number of steps that should lead to the supplier being paid. If the invoice is for under $200 is approved for payment immediately. For larger invoices, Sue then checks to see if the invoice was a match for a purchase order that had been placed with the supplier. For other amounts that are $2,000 or more, Sue sends an email to the people who placed the purchase order to check that the goods have in fact arrived before they are approved for payment. Where these other amounts are less than $2,000 they are approved for payment. Discuss this situation, highlighting any potential internal control strengths and weaknesses and suggest a possible solution for each weakness.