Doter Inc. provides a cloud$-$based platform for managing financial data for small and medium$-$sized businesses. The company offers services such as bookkeeping, payroll processing, tax preparation, and financial reporting. The company has a team of IT professionals responsible for managing the information system and ensuring the security and integrity of customer data. As part of the company's commitment to information security, Doter Inc. has engaged a CPA firm, Barlings and Associates $($Barlings$),$ to perform a SOC $2$ audit of their information system to provide assurance to their customers regarding the effectiveness of their controls related to security, availability, processing integrity, confidentiality, and privacy. As part of the SOC $2$ engagement, Barlings must effectively assess the risks involving processing integrity controls in column B based on the instructions in column A$,$ determine testing strategies, and identify control design deficiencies and operating deficiencies in column C$.$ Please use the control information in the exhibits to best identify testing strategies and deficiencies as indicated below. A B C $1$ Instructions Processing Integrity Point of Focus$/$Control Area Best Procedure to Identify Design or Operation Discrepancies $2$ Select the most appropriate test of design: The processing specifications that are necessary to meet product or service requirements are defined. $($PI$1\mathrm{.}3)3$ Select the most appropriate test of operations: Processing inputs are evaluated for compliance wi