Situation A: Controls satisfying management assertions: Each process has a control or more than one control so that all the management assertions are met. No compensating controls exist. Each process has at least one preventive control. Each control is done by someone other than the person who performs the related process. Situation B: Controls satisfying management assertions: Each process has a control or more than one control so that all the management assertions are met. No compensating controls exist. Each process has at least one preventive control. The controls related to the Invoice process and AR GL process are performed by the same person who performs those processes. Situation C: Controls satisfying management assertions: No control procedurefs) exist at each accounting process. However. sales orders are authorized by the credit manager. Otherwise. no other controls exist. Processes are recorded by someone other than the credit manager. Situation D: Controls satisfying management assertions: Sales Order does not have a control that satisfies the management assertion of Existence! Occurrence. Shipping Ticket is missing a control to satisfy completeness management assertion. The other processes have a control or more than one control so that all the management assertions are met for that process. A compensating control exists at the AR GL process for missing controls at the Sales Order and Shipping Ticket processes. Each process with a control has at least one preventive control. Each control is done by someone other than the person who pedorms the related process. Situation E: Controls Satisfying management assertions: Sales and Shipping ticket satisfy completeness and existenceioccurrence and valuation. There are no controls that satisfy any management assertions for Invoice, Sales and AR general ledger. The controls that are in place are performed by the same person who performs the process