Bodow is an entertainment complex located in Trinidad & Tobago. It offers various activities such as music, rides, slides, and souvenir shopping, and customers pay a fixed fee to enter. The complex has been in operation for the past seven years and remains open throughout the year. However, weather-related issues often lead to a significant decrease in customer attendance, usually by 50%, on approximately 30 days each year. Bodow has experienced substantial success, with customer numbers increasing by approximately 15% annually. Sales at Bodow are categorized as cash sales and credit card sales. All ticket sales are recorded on a computer, including the amount of each sale and the number of tickets issued. This information is electronically transferred to the accounts office. Cash collected from each ticket office is counted by two accounts clerks and two security guards before being banked daily. The total cash from each ticket office is reconciled with the sales information transferred from each office. The cash received is then recorded in the cash book and general ledger. Credit card payments are authorized online during ticket purchases, and the sales information is recorded on computers in each ticket office. This data is also electronically transferred to the accounts office. Credit card sales are recorded for each credit card company in a receivables ledger. When payments are received from the credit card companies, the accounts clerks verify the total sales values against the amounts received, minus the commission payable to the credit card companies. The receivables ledger is updated accordingly. In addition to the sales information, there are other relevant details for the audit planning of Bodow. The directors of Bodow have verbally confirmed to the external audit firm that the bank overdraft balances included in the current liabilities are complete. Also, Bodow has made significant investments in the complex, resulting in expenditures for updating, repairing, and replacing various buildings. Finally, fixed assets have been disposed of, and the life of remaining fixed assets has been revised, leading to reduced depreciation. Required: 4. For the cash sales system of Bodow, identify the risks that could affect the assertion of completeness of sales and cash receipts?