A7. (LO 1-4) Fraud The First. Identify whether each of the 12 controls in the audit profollowing audit program prowdes an axsessment of up pubic compary's gram exist in the company. Then, based on the observations recorded control etwironment at the time that top management was perpetrating in the program, explain how you would assess the control environa significant financial statement fraud scheme. Despite extemal audits A7. (LO 1-4) Fraud The First. Identify whether each of the 12 controls in the audit profollowing audit program prowdes an axsessment of up pubic compary's gram exist in the company. Then, based on the observations recorded control etwironment at the time that top management was perpetrating in the program, explain how you would assess the control environa significant financial statement fraud scheme. Despite extemal audits