Dinners-Done-Right is a very successful dinner service that delivers healthy dinners to customers in a medium-sized city. D-D-R has four locations, one on each side of town (north, south, east, and west.) In order to provide quick delivery (30 minutes or less or the customer gets $5 off) and delicious food to the majority of the city, D-D-R owner, Jessica, frequently generates and analyzes reports that give her information about her company's customers. Using these reports, Jessica decides whether to change the menu items, prices, delivery areas, etc. She is able to gauge relative performance of the four store locations. D-D-R has approximately sixty employees. Order clerks take customer orders over the telephone and instruct the cooks on what they need to prepare. The cooks prepare the requested food and give it to the order clerks who package it for delivery. Delivery people take the final packaged orders to the customers' residences using company-owned delivery vehicles. Delivery people accept credit card, check and cash payments. Delivery people return a copy of the delivery ticket along with the customer's remittance to the order clerk who records the payment using the company's electronic cash register. Each day’s receipts are totaled and Jessica decides into which of D-D-R's bank accounts those receipts should be deposited.
Required: (a) List the operating events and the decision/management events discussed in this example; (b) Identify and discuss any risks associated with the events; (c) Propose at least one or more internal controls that would mitigate the risks.