Internal controls are essential for managing risks in the order$-$to$-$sale process. Answer the following question based on your understanding of the COSO internal control framework: The following are the risks identified in an organisation regarding their order to cash process. $1.$ Products may be manufactured and shipped or services performed without a valid customer commitment. $2.$ The products, quantity, selling price, payment terms, sales tax or shipping address included on the manufacturing order may be incorrect. $3.$ Commission credit may be processes for an invalid invoice $4.$ Products or services may be sold to an unauthorised customer or to an unacceptable credit risk, resulting in uncollectible accounts. $5.$ Errors in the manufacturing order $($e$.$g$.$ products, quantity, and price$)$ may not be identified and corrected prior to manufacture and shipment. $6.$ Non$-$compliance with government regulation may result in substantial fines, penalties, delays in collection, and$/$or loss of exporting privileges $7.$ Orders may be accepted and processed at prices and$/$or terms and conditions that are not acceptable to management. $8.$ Sales$/$orders may be lost, destroyed or altered. $9.$ Confidential information may be used to the detriment of the company $10.$ Sales and lease contracts may not be acceptable to management regarding pricing, terms, penalty clauses or credit risk. $11.$ Customers may not make payments to the company and$/$or issue fines or penalties resulting from unmet milestones Required: Analyse how the five components of internal control $($Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring Activities$)$ can be integrated to create a comprehensive and effective system for mitigating the risks identified in the order$-$to sale process. Provide specific examples of how the components would work together to address these risks. $(25$ marks$)$