ABC clinic registered clinic domiciled in winneba, the clinic has a total of 6 staff including the medical Doctor, a nurse, receptionist, pharmacist, lab officer and a cleanner. The pharmacist collect money for drug and gives them to the receptionist who adds the consultancy fee to them and deposits them at the bank at the end of each working day.

Q1. Assess the Opportunities for fraud in the clinic and design a feasible internal control system for the clinic.

Q2. Write a paper, explaining Five(5) factors to the C.E.O on the nature of internal controls that could be instituted by ABC clinic to strengthen governance.