This is audit. Please help me solve this question.

(b) Antonio Games Sdn Bhd is in the gaming business where it sells games via online platform. The most popular games are Fruit Cutting, Tom the Cat, and Learning Alphabets. The online games can be downloaded by customers via an App and pay through the App. You are also the senior in charge of this company's audit for the year ended 31 December 2020. You found out during the final audit that there is lacking in internal controls in the company. The head office of the company is in Kuala Lumpur while it has offices in Pahang, Terengganu, and Penang. The online payment made by the customers are not encrypted and as a result the credit card details are hacked. The customers' details are stored in a server and it is located in an office in Pahang. You read an article in the local newspaper that Pahang is flooded due to heavy downpour for a week. There is no contingency nor backup plan. The payments to few developers for the games they developed are paid via online without any payment vouchers issued nor supporting document from the developers. The accounts payable assistant does the payment and approves it. She also enters the data into the accounting software. Required: Your audit partner asked you to explain the matters that you need to consider in determining whether the deficiency in internal control is significant in Antonio Games Sdn Bhd. He also asked you to suggest potential internal controls that the client can improve