The partner on the audit has mentioned to you that, in the past, a substantive approach had been adopted for the audit of CLT, but he feels that with the improvements that the client claims to have made to the systems of internal control, opportunity exists to place reliance on the internal controls and therefore reduce the extent of substantive work.REQUIRED1. What factors at CTL would you need to consider in your assessment of the effectiveness of CTL's control environment?2. Identify effective internal controls in the system and determine for each the risk that the control would /could mitigate.