Chapter 7 You should start and save a new Tableau le for each Chapter. Roger Company's files can be downloaded from Connect in Excel format. For Chapter 7, you will import the Roger Company accounts receivable file. This contains the AR balance as of the end of 2018. See Chapter 4 for instructions on how to import Excel files to Tableau. In this question, we will use Tableau to highlight potential breakdowns in internal controls. 1. Roger Company's internal controls require that the same employee not act in more than one of the following roles: AR clerk, Cash Receipts Clerk, and CL Accounting clerk. To identify sales for which these segregation of duties controls were not followed: 0 Add Invoice Total to the Rows line. 0 AddAR Clerk, Cash Receipts Clerk, and CL Accounting to the Columns line. - Save worksheet (tab) as Segregation of Duties. In this bar chart, the initials along the top row identify the AR clerk, the next line identifies the Cash Receipts clerk, and the row along the bottom of the bar chart identifies the CL accounting clerk. From this, we learn that the employees with initials HMK and NCS act as AR clerks; that employees FKL, HMK, MB, and SC act as cash receipt clerks; and CT, HMK, and MB act as CL accounting clerks. That one person fulfills multiple roles at some point is acceptable, but controls prohibit the same person fulfilling multiple roles on the same transaction. The resulting bar chart shows that when HMK is the AR Clerk and FKL is the Cash Receipts Clerk, CT is the CL Accounting Clerk for $226,851 of currentAR balances. However, there are $25,352 of current AR for which HMK acted as both AR Clerk and CL Accounting clerk. This shows that employee HMK occasionally acts in multiple roles on the same transaction. a. What is the dollar value of accounts receivable for which I-IMK acted as both AR clerk and Cash Receipts Clerk? b. When SC is the Cash Receipts clerk, what is the dollar value of accounts receivable for which HMK acted as both AR Clerk and GL Accounting clerk? 2. Roger Company also requires all sales to be authorized. Using the transactions in the accounts receivable le, identify the total dollar volume of AR that was not approved (hint, use the Filter pane). Save your worksheet (tab) as Not ApprovedAR. 3. Problems 1 and 2 above identified instances of ineffective operation of key controls in the revenue cycle. How would these identified control deficiencies affect the nature, timing, and extent of substantive procedures for the revenue cycle