Mann Manufacturing Ltd$.$ has been experiencing unexplained financial discrepancies

over the past year. The internal audit department has been tasked with conducting a

fraud audit to uncover potential fraudulent activities and recommend corrective actions.

a$)$ Outline the methodology and techniques used in conducting a fraud audit,

emphasising how these techniques help in detecting and preventing fraud.

$(10)$

b$)$ Assess the potential impact of the findings from a fraud audit on the internal

controls and overall financial health of Mann Manufacturing Ltd$.(10)$