identify and describe at least three risks. For each risk, suggest two internal controls to address it.

Alaire Corporation manufactures several different types of printed circuit boards; however, two of the boards account for the majority of the companys sales. The first of these boards, a television circuit board, has been a standard in the industry for several years. The market for this type of board is competitive and, therefore, price sensi- tive. Alaire plans to sell 65,000 television circuit boards next year at a price of $150 each. The second high-volume product, a personal computer circuit board, is a recent addition to the companys product line. Because it incorporates the latest technology, it can be sold at a premium price; next years budget calls for the sale of 40,000 personal computer boards at a price of $300 each.