Required: 1. What are the relevant controls that address the risks in the order processing sub- process within the revenue process for ABC? 2. What relevant control identified would address the risk that goods are shipped to customers but no invoice is generated and recorded? 3. When considering the audit procedures outlined in PCAOB Auditing Standard No. 13, The Auditor's Responses to the Risks of Material Misstatement and PCAOB Auditing Standard No. 15, Audit Evidence describe the nature of the audit procedure or combination of audit procedures that may be performed to test the operating effectiveness of the relevant control identified in Question 2 above