You are an internal audit manager with a large pharmaceutical company that manufactures and dispenses pharmaceutical products to pharmacies across Southern Africa and Europe. As a result of recent legislation, which introduced price regulation on medicine, the company has been forced to rationalise and cut its overhead expenses. During a discussion, the information systems (IS) manager mentioned to you that the directors have instructed him to investigate the extent to which the Internet could be utilised to reduce administrative staff for operations such as purchases, payments, and sales. He has decided that electronic fund transfers (EFTs), with which most people using Internet banking are already familiar, would be the best place to start. REQUIRED Marks 2.1 In a memorandum to management, describe eight (8) risks to the company of allowing access to its data and trading of its products via the Internet and for each risk, describe the key control measure which should be implemented to address the risk. Present your answer in tabular format, under the following headings (Bonus point for using the table format): Risk Key Control Measure 2.2 Recommend suitable controls to ensure the integrity of payments made via the Internet / electronic fund transfers (EFTs), in terms of a. the preparation of EFT payments b. the transfer itself (effecting the payment), and c. the output (after the payment has been made)