Problem - Each of the following scenarios should be read separately
(A) Due to an electrical fault peter lees computer system was not able to operate. Since no alternative means could be found to process information employees could not be paid their wages, customers could not be billed and suppliers could not be paid
(B) An accounts receivable clerk inadvertently entered credit sales to another customers account
Required:
1. Identify the control that could have prevented or deterred the above situations from occurring
2. Explain why an auditor may choose not to test a client's internal controls, and what alternative will the auditor consider and implement.