1: 6 marks) Eagle Company sells its single product to all customers on a credit basis. All mail often opened by Mr. Omar who is the youngest employee in the company. Consequently, he can bring new perspective and a unique way of thinking to the company. After receiving the cash from customers, he constructs a listing of the cash receipts and a duplicate deposit slip. In addition, Mr. Omar often deposits cash into bank account daily. He also utilizes the listing of the cash receipts to journalize and record the business transactions in the accounting information system. Furthermore, Mr. Omar send WhatsApp messages to customers to remind them paying their bills quickly. Lately, he is given additional duties such as performing credit approval for new customers and authorizing sales returns and allowances. The manager of Eagle company is satisfied with the performance of Mr. Omar. He plans to increase Omar salary by the new year. Over a 2-year period, Mr. Omar did not take any vacation or sick days. He embezzled more than $100,000 from the company. Instructions a) Identify as many internal control weaknesses as you can in this case. (1.5+1.5+1.5-4.5 marks) b) Briefly describe the factors that lead to employee fraud. (0.5+0.5+0.5=1.5 marks)