Multiple Choice - Select the best answer from those provided. Within the General Ledger and Reporting Cycle, most data flows into the G/L from summary journal entries generated by Als subsystems (such as billing, accounts payable, inventory, and foxed assets). Additional entries, called direct journal entries, can be created by the accounting department. These are generally considered higher risk because... the direct entrion may be subject to more relaxed entry controls than tro present in the subsystem modules i internal control design is poor the direct entries are more likely to contain material errors that could negatively impact each of the connected subaytem. the person in accounting making those direct entries has too much power the person in accounting making these direct entries is much more likely to commit fraud than individuals creating transactions in the subsystem modum