In a typical CVS store, customers wheel carts down aisles to select items for purchase and take them to a checkout counter where they pay with cash or credit card. The company is concerned that customers might leave the store with merchandise that they have not paid for. Typically, customers of Southwest Airlines have already paid for their tickets when they arrive at the gate. The company is concerned that customers who do not have tickets might be allowed on the plane. (Southwest does not have assigned seating.) Compare the risks for each company in the situations just described and the internal control process.