1What are some of the inherent limitations in internal control that allowed the fraud to occur at Roslyn? 2. Identify the fraud risk factors present within the control system at Roslyn. What common auditing procedures might have targeted the potential opportunities for a cash fraud? SAS 99 (now AU-C 240) became effective for audits of financial statements for periods beginning on or after December 15, 2002. How might these risks have been anticipated and documented by MLP following