For this exercise, your client, Bright IDEAs Inc, has provided you with data for two related files, a listing of sales invoices, and a listing of customers with credit limits$.$ To test whether credit authorization controls are in place, the auditor must complete a series of relatec steps

Import the client's database of accounts payable $($pp$.98-109$ of the IDEA Workbook$).$

Import the client's authorized supplier list $($pp$.110-113$ of the IDEA Workbook$).$

Merge the accounts payable and supplier databases $($pp$.169-174$ of the IDEA Workbook$).$

Identify payments to unauthorized suppliers $($pp$.174-176$ of the IDEA Workbook$).$

Required Data Available on Connect:

IDEA Data Analysis Workbook

ACCPAY$2015.$TXT

Supplier.xIs

Required:

Complete all of the related steps shown above using IDEA. After completing each step, answer the following questions. $($Enter your answers exactly as they appear in IDEA.$)$

a$-1.$ Upon importing the ACCPAY$2015.$txt file, what is the Number of Records shown by IDEA?

a$-2.$ Upon importing the SupplierxIs file, what is the Namber of Records shown by IDEA?

b$.$ How many different unauthorized suppliers were paid during the year?

c$.$ What was the total dollar amount of the payments to unauthorized suppliers?

d$.$ Based on your tests, determine which of the given statements represents the most appropriate conclusion in assessing the risk of material misstatement as a result of the previous tests of controls.

e$.$ Determine which of the given accounts and assertions would most likely be influence by the results of the previous tests of controls.