QUESTION $1[40$ MARKS$]$ 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: a$.$ Design at least five internal controls to address or mitigate the identified risks. For each control, identify the specific risk it addresses and explain how the control effectively mitigates that risk. $($Note: One control may address multiple risks.$).(20$ marks$)$ b$.$ Discuss the internal control strategies employed in your response to the previous question. Compare and contrast these strategies with alternative internal control strategies, specifically Objective Categorisation versus Activity Categorisation. $(20$ marks$)$ QUESTION $2[25$ MARKS$]$ Discuss how computerised accounting systems enhance each step of the traditional accounting process, from identifying transactions to updating records. In your response, provide specific examples of how automation and technology improve efficiency, accuracy, and decision$-$making capabilities within the accounting cycle.