Pizza Napoli is a very successful restaurant that delivers pizza, salads, and hot sandwiches to customers in a medium-sized city that has a large public university. Pizza Napoli has four locations, one on each side of town (north, south, east, and west) in order to provide quick delivery (30 minutes or less or the customer gets $5 off) and delicious food to the majority of the city. Pizza Napoli’s owner, Maria, frequently generates and analyzes reports that give her information about her company's customers. Using these reports, Maria decides whether to change the menu items, prices, delivery areas, and so forth. She is able to gauge relative performance of the four store locations. Pizza Napoli has approximately sixty employees. Order clerks take customer orders over the telephone and instruct the cooks on what they need prepared. The cooks prepare the requested food and give it to the order clerks who package it for delivery. Delivery people take the final packaged orders to the customers' residences using company-owned delivery vehicles. Delivery people accept credit card, check, and cash payments. Delivery people return a copy of the delivery ticket along with the customer's remittance to the order clerk who records the payment using the company's electronic cash register. Each day’s receipts are totaled and Maria decides into which of Pizza Napoli’s bank accounts those receipts should be deposited.

(a) List the operating events and the decision and management events discussed in this example.

(b) Identify and discuss any risks associated with the events.

(c) Propose at least one or more internal controls that would mitigate the risks.