THIS QUESTION IS ALREADY POSTED, BUT I WOULD LIKE A DIFFERENTANSWER PLEASE, Thank you! Your CPA firm

THIS QUESTION IS ALREADY POSTED, BUT I WOULD LIKE A DIFFERENTANSWER PLEASE, Thank you! Your CPA firm has been contracted by the state to serve as theinternal audit function for The Commission on Workforce Development. The Commission wasestablished several years ago by the state legislature to “increase the job skills of individualsreceiving public assistance and help them to obtain employment to be able to support themselves and theirdependents.” To accomplish this objective, the Commission enters into contracts with privatesector contractors to train individuals in computer data entry, local area network administration, cableand telecommunications installation, auto mechanics, and other fields where there is an acknowledgedneed for employees. The program works as follows: The Commission staff identifies individuals eligible forenrollment in the program through referrals from case workers in local county and city welfaredepartments. The Commission staff then determines whether the individuals need general skills,specific skills, or both and assigns them to entities with which the state has contracted fortraining services. The Commission also determines the specific fields in which training will beprovided through periodic assessments of employer needs across the state. For purposes of thisassessment, the state is divided into five regions. Training offerings are set for each region based onsurveys of employers’ current and expected needs. Contractors are responsible for a) providing individuals withthe general work skills, if needed (literacy, basic math, etc.) and b) providing all individualswith specific work skills (training in auto mechanics, typing, network administration, etc.).Contractors are also responsible for helping all trained individuals to obtain employment. Your firm uses a business process approach to internalauditing. A. Identify four key activities/processes involved in theoperations of the Commission (there are more than four). Prioritize them in terms of significance to theboard’s operations (1 = most significant, 4 = least significant). B. For the activity/process you ranked the most significant,identify and evaluate three risks. For each risk, identify a control that would help mitigate therisk. . . .