Need accounting help with “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.