From your logical perspective, list down the aspects in regard to the controls or systematic function that are considered as the most crucial in reducing the likelihood of fraud occurring in an organisation and what do you think are the two main significant factors that an organisation should implement in order to reduce the risk of fraud? Briefly explain why are these factors not commonly implemented by other organisations in the business industry? Is there a difference between how large and small businesses implement these controls or systems? Where do we go from here to get business leaders and mangers to focus more on fraud risk management? And why haven't we managed to eradicate fraud if we are aware of the necessary steps?