draft a comparative systems report. Compare and contrast electronic data processing (EDP) systems used by Trinity Industries with those in the marketplace. Using substantive testing, audit the transaction flow and determine whether financial information is accurately reflected in the system transactions. This will allow for an assessment and recommendation as to the effectiveness of the company's internal control processes, including changes in transaction processing if necessary. Compose a short memorandum that communicates the results of the first year of testing along with recommendations as to what Trinity should do differently in subsequent years, including recommendations for reducing SOX-related expenses. Prompt: Assess the compliance approach implemented by Trinity Industries in order to recommend a cost efficient software system. Specifically, the following critical elements must be addressed:

III. Bottom-Up Approach

Question 1:) What were the strengths and weaknesses of Trinity's practice-based bottom-up approach? How effective was it?