Develop an internal control questionnaire for a gun manufacturer that can include any of the cycles: sales & cash collections, purchasing, inventory, payroll, capital acquisition.... There should be 25 close ended (yes/no) questions relevant to the process and 10 open-ended questions. The questions need to be categorized by the assertions: occurrence, completeness, authorization, accuracy, cutoff, classification, presentation, existence, rights and obligations, and accuracy, valuation, and allocation. The questionnaire does not have to include all of the assertions.