Case I: Smucker Control CaseQuestions:$1.$ What internal controls could have been used to prevent Kershey from carrying out the false billing scheme? $2.$ What factors might have contributed to the weak internal control environment that allowed this scheme to exist for $16$ years?Case II: Process for Selling CakesQuestions:$1.$ What internal controls have been used in Superior Cakes?$2.$ Compared with Case I, does Superior Cakes have stronger internal controls? What did you learn from these two cases? Case III: SEC ArticleQuestions:$1.$ Do you have suggestions for publicly traded companies related to internal controls after you read the case?