Question: This problem is designed to get you to think creatively about controls that would be effective in a real-world setting. The Canada Border Services Agency

This problem is designed to get you to think creatively about controls that would be effective in a real-world setting. The Canada Border Services Agency (CBSA) receives cash payments for services, fees, and taxes (for example, customs duties, excise taxes, taxes on goods and services) at various ports of entry around Canada. Cash is defined as payments made in liquid cash, by debit or credit cards, and by checks.
a. What types of controls should the CBSA have over its cash receipts?
b. Given the controls that you identified in part (a), what types of tests of controls or substantive audit procedures should be performed?

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