CASE STUDY Red Bluff Inn & Caf Establishing Effective Internal Control in a Small Business KEY FACTS Francisco Fernandez recently invested in a small 26-room motel and caf in a remote tourist area in Southern Utah. Francisco lives in Northern Utah, some five hours from the motel, and only plans to visit the motel periodically Francisco hired a young couple to manage the motel and caf. They will live on-site and will have complete control over daily activities and record keeping. Francisco is concerned about having little control over the operations of the motel and caf. He has requested help in identifying possible ways the business could be defrauded and in establishing creative internal controls to deter such fraud. What are your two biggest concerns relating to possible fraud for ui the motel part of the business? For each concern, generate two or three controls that could effectively reduce risk related to your concerns. Use common sense and be creative