Required - Q2 Part 2: Based on the background information above, answer the following questions: a) Explain one (1) internal control issue at Resilient (2 marks). b) Identify and explain two (2) fraud risk factors at Resilient (4 marks). c) Identify two (2) assertions (as defined by ASA 315) at risk as a result of the fraud risk factors identified in (b) above. Justify your answer with reference to the background scenario (6 marks). d) Describe two (2) audit procedures that would address potential misstatements arising from fraudulent financial reporting. Ensure that your procedures are specific to the scenario and the fraud risk factors identified in (b) above. You may wish to refer to Appendix of ASA 240 (4 marks)