This question continues on from question 1 and question 2 above. It is now January 2020, and Mr and Mrs Spot have been very successful in growing the business of Spottie Ltd over the last 2 years. The business now stocks over 200 inventory lines, and employs six full-time staff. As the business continues to grow, you strongly encourage Mr and Mrs Spot to review internal controls over cash receipts and cash payments in the business, to safeguard the businesss money. Mr and Mrs Spot are not overly concerned, as they have never had any issues with cash going missing or being stolen in the past. Required: Undertake some research online, looking at cases of employee fraud and/or supplier fraud in Australia. Prepare a letter to Mr and Mrs Spot - discussing the importance of internal controls, and addressing the following: Provide a brief overview of 2 recent cases of employee and/or supplier fraud in Australia, explaining how money was stolen from the business. Explain what internal controls could have been implemented to reduce the risk of the fraud occurring. Include a copy of an article relating each case with your letter (or provide website links to the articles in your letter) for Mr & Mrs Spot to review; To help Mr & Mrs Spot as they consider reviewing internal controls, outline three internal controls over cash receipts and three internal controls over cash payments that can be implemented in their business immediately. In your discussion, explain how each of these controls helps to reduce the risk of fraud or theft.