Week 6 HW Analytical procedures may be particularly useful in identifying unusual transactions and balances that may represent specific risks relevant to auditing receivables and revenues. Analytical procedures frequently highlight relationships between accounts and risks not otherwise apparent during the risk assessment phase of an audit. What are the two reasons auditors performs analytical procedures specifically directed at revenue? T/F – Analytical procedures are helpful in providing assurance that sales and accounts receivable are neither understated nor overs Describe how to generate the pair of public key and private key in RSA algorithm? 2. Find the multiplicative inverse of 45 mod 238. 3. Let p = 7, q = 11, e = 13, and M = 5 (M: message). Show details of the following. a. What is the private key d ? b. Perform RSA encryption and decryption on the message M. 4. Suppose (e, n) is the receiver’s public key and M is the message needed to be encrypted by the sender. Why do we have this constraint M < n? (If we remove this constraint, what happens?)Learning Outcomes AssessedThe following course learning outcomes are assessed by completing this assessment:• Understand the significance of detailed project planning and control, good communication anddocumentation and the use of appropriate tools in order to provide a qualityproduct• Understand the distinction between software engineering and programming, and thus thedistinction between a software configuration and a program• Understand the methods and techniques involved in designing, implementing and maintainingan information system, in particular using an object-orientedapproach• Demonstrate skills in designing and implementing an informationsystem.Assessment DetailsAlice and Bob are small business owners who run a Café at Halls Gap in rural Victoria. They areexperiencing an increase of customers over the past year or so – mostly international. They would liketo improve the way that they handle transactions and to have more flexibility in offering differenttransactions. Up till now, they did not track individual payments, merely adding the total amount at theend of the day to determine their total sales. Now, Alice and Bob wants to offer credit card paymentoptions (both Pay Wave and PIN), to allow for spontaneous purchases where potential customers maynot have cash on hand. Due to the low profit margins on the products and the bank fees charged for theprocessing of card payments, a 1.5% surcharge on all MasterCard, and Visa card payments is required tokeep the business profitable; Amex cards require 3%. With different methods for payment now available,Alice and Bob want an automated method to track both total sales amounts and the total of the cardsurcharges collected so that this is more streamlined and less time-consuming to manage.They would also like to be able to add Bitcoin payments in the near fut

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