Information Technology (IT) systems are used to record and process many transactions of a business and are also the primary tool used to create the management reports that the auditor relies upon. Consider Exhibit H.1 in Module H in the textbook. It represents the files that would be created by the IT system in response to a sales transaction. Now consider all the variables and required details that must be accurate to initially record the transaction and require specific calculations to the transaction during processing cycles within the IT system. Select three files that require specific focus in the IT Audit examination of the client's systems. In initial post, discuss your expectations of what management controls or systems controls would need to be deployed to avoid errors, discrepancies, or fraud for these three files. Complex programming language, or detailed IT program steps are not required here. Your discussion should explain, using audit terms learned in Module H, the process enhancements you believe should be considered. Explain your position as if you were talking to your audit client in your discussion.