3 22 marks When Emma Stone began working for Olives Properties, she had no intention of defrauding the company. Olives Properties owned several business properties in the Gauteng area and, subsequent to her appointment, Emma was assigned to run one of the big shopping centres as the on-site manager. She showed available shop spaces to prospective tenants, collected rents, oversaw a maintenance crew, and generally ran the day-to-day operations of the shopping centre. After her husband was injured in a motorcycle accident, Emma started having financial difficulties. Simultaneously, one of the employees in the shopping centre maintenance crew resigned Under normal circumstances, Emma would have been honest and completed paperwork showing that this employee had left the company, and then forwarded it to head office. Only then would she have started looking for a replacement However, this time Emma did not tell anybody at head office that the employee had resigned but kept on submitting time sheets on his behalf. According to the company's system, pay cheques were mailed to Emma and she distributed them to the employees. When the pay cheques arrived, she now look the cheque made out to this employee and cashed it at a bottle store. Emma kept on doing DELL 4 NO w R T Y U A S D F G H 3 K L 4 x C v B N M = - "resigned for hope on soonnung According to the company's system, pay cheques were mailed to Emma and she distributed them to the employees. When the pay cheques arrived, she now took the cheque made out to this employee and cashed it at a bottle store. Emma kept on doing this for approximately six months, until she was reported through the company's anonymous fraud hotline. An internal auditor was immediately sent to investigate the matter and Emma, who immediately confessed to everything, was asked to resign. A criminal case was filed against her. The details of the crime committed, and the actions taken against Emma were reported in Olives Properties' quarterly newsletter. 3 R T U D F 3 DELL O = P { > K L 4 x C v B N M 1 11 of 12 AU137 May/June 202 REQUIRED Marks 3.1 With reference to the given scenario, list and discuss the factors that could have motivated Emma to commit fraud. (9) 3.2 Suggest four (4) practical recommendations to improve the internal controls related to the payment of wages to prevent similar fraud occurring in future. (8) 3.3 (3) 3.4 Briefly explain how the actions taken against Emma could aid in the prevention of fraud within Olives Properties. Identify the type of fraud that Emma committed and justify your answer with reference to the scenario. QUESTION 4 (2) 29 marks Discount Shoes (Pty) Ltd's objective is to produce and supply the best school shoes at the lowest possible cost across Africa. The company's manufacturing plant and head DELL 3 A 9 x 3 O E R T Y U D F G M J K L 2 x C V B N M 1