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August 29, 2023

Identify at least three risks that auditors need to consider for companies that process web-based sales transactions, including credit card payments.

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• Identify at least three risks that auditors need to consider for companies that process web-based sales transactions, including credit card payments.

• For each risk identified, develop a mitigation risk strategy. Provide specific examples.

• identify specific controls and tests of controls related to IT governance, including:

o Organizing the IT function.

o Controlling computer center operations.

o Designing an adequate disaster recovery plan

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