5. Suppose , while performing analytical procedures , you discover uncollectible sales of repair parts have increased significantly from previous years . Although this increase* could be due to several factors , explain why this might indicate that one or more* employees are stealing repair parts from Oceanview . 6 . In addition to boats , Oceanview Marine Company's inventory consists of repair parts and supplies , which are susceptible to theft by employees and customers . Describe some internal controls that Oceanview Marine Company should use to prevent and / or detect the ft of repair parts and supplies