Bonnie Is the Owner of Doggie Day Care, a Pet-Sitting

Bonnie is the owner of Doggie Day Care, a pet-sitting service.Pet owners bring their dogs to Bonnie's facility, where they are either given private accommodations or are put in a large pen with other dogs.(Private accommodations are more expensive.) Bonnie and her employees feed the dogs twice a day; those dogs in private accommodations are also given two exercise periods per day.Owners pay half the daily fee at the start of the day, and the other half when they pick up the dog at the end of the day; owners must also certify that their dogs have had all required vaccinations.As Bonnie's company is a day care service, no dogs stay the night in her facility.Bonnie accepts cash, checks and major credit cards in payment.Bonnie is interested in developing a comprehensive internal control plan for Doggie Day Care; she has approached you, as a consultant, for assistance.Use the COSO internal control framework to develop an internal control plan for Bonnie.Ensure that your plan includes sufficient detail that Bonnie can implement it as you intend.