Internal Controls and Sampling Strategy

"Internal Controls and Sampling Strategy" Please respond to the following:

• Imagine that you have been hired to audit the sales and collections of a medium-to-large merchandising company. Suggest at least two (2) ways that management could manipulate earnings, and make specific recommendations for the internal control procedure to prevent or detect the transaction. Justify your response.
• Discuss the advantages and disadvantages of at least two (2) sampling methods. Make a recommendation for the best method to sample accounts receivables. Support your position.