28 (9 points) The owner of Skate Safe Shops feels that employees with families to support are more reliable than single employees so she hired two purchasing agents within the past year. Both are newly married and have each recently purchased new homes and are talking of starting a family. Each agent prepares purchase orders to suppliers by entering the purchase details into the company's financial system under the username "purchaser" and password "purchaser", thereby using the same credentials to access the system. When items are received, a three-way match is done by the purchasing agents, matching the receipt quantities to the purchase order and invoice. The agents then transfer the goods to the respective shop, sign off on the invoice and forward to accounts payable for vendor payment. Over that past several months the company's sales have increased dramatically creating pressure on the purchasing department. The owner believes that the two purchasing agents can handle the extra work and has refused their requests for additional help Instructions a) Identify three control activities that are violated in this situation and why. (3 marks) b) Does the potential for fraud exist? Relate your answer to the fraud triangle. (3 marks) c) Provide an example of fraud that could occur, the impact to the company and a recommendation to prevent the fraud from occurring