Directions: Complete this template by replacing the bracketed text with the relevant information.

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Accounts Receivable

Deficiency $/$ Risk #$1$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Deficiency $/$ Risk #$2$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Accounts Payable

Deficiency $/$ Risk #$1$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Deficiency $/$ Risk #$2$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Inventory

Deficiency $/$ Risk #$1$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Deficiency $/$ Risk #$2$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Information Technologies

Deficiency $/$ Risk #$1$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Deficiency $/$ Risk #$2$

$[$Assertion$]$

$[$Audit Test to be performed$]$

$[$Internal Control Recommendations to minimize risk identified$]$

$$

Financial Data Analysis

Based on your analysis, answer questions from the ACC $411$ Project Two Guidelines and Rubric.

$[$Add content here.$]$

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External Factors

Based on your research of Cloud$9$s industry and related risks, what other controls over financial reporting would you recommend?

$[$Add content here.$]$

$$