You are testing the IT controls of the Sales Module of ABC Company's ERP system. Based on your interview with the sales personnel, all customers are classified as either class A or B. Class A customers are those with long-term contracts with ABC Company phase and their credit limit is P1,000,000. On the other hand, class B customers are usually from teleshopping and have a credit limit of P100,000. You are assigned to check if (1) the system does not allow each customer to exceed their credit limit and (2) the aforementioned control is operating effectively.

a. What is/are your procedure/s to address audit objective 1?

b. Develop six (6) test data to address audit objective 2.

c. If after testing, it was discovered that the system does not operate effectively, as a first year associate, what will be your next steps to address the problem?