After you have completed the working paper, write a short paragraph summarizing the results of your controls testing. Be sure to include the 24 error-free transactions in your analysis. Consider both the dollar impact of the errors as well as the potential of errors with no direct impact on the financial statements. Based on the working paper and your summary, what conclusions would you draw about the effectiveness of internal controls related to the recording of revenue? Written portions of your submission should be written in proper business language, and in your own words (i.e. don't just repeat what's written in the textbook or lesson notes, or copy and paste from the Internet). Your report should be properly referenced (any words or ideas other than your own should have a reference to the source. All websites used in your research should be referenced.) Working papers should be completed neatly and professionally, just as they would be submitted to the Audit Manager for approval. The length of your submission should be between 5 and 8 pages (not including cover page or bibliography).