Affan was an accountant at a construction company. He was concerned that his employer was committing fraud. In particular, Affan believed his employer was processing personal transactions with company finances, creating fake employees on payroll records, and falsifying company invoices, Affan raised these concerns with his manager. Unfortunately, his manager dismissed Affan concerns, and told him to turn a blind e ye to his employer's financial malpractice. Affan did not feel comfortable with this outcome, considered leaving the company as a resufit. He then contacted PROTECT for advice. As it appeared that Affan had exhausted all internal routes for raising his concerns, PROTECT advised Affan to raise them with the Ministry of Domestic Trade and Consumer Affair, the relevant regulator. PROTECT explained to Affan that if he left his employment and suffered any post-employment detriment linked to his disclosure to the Managing Director, he could potentially receive protection as a whistle-blower under the Public Interest Disclosure Act 2010 (Act 711). ** Assuming that PROTECT is an agency that protects whistle-blowers Based on the case above, execute your answer for the following questions below (CLO2, A5) a) Define the whistle-blowing in Professional Ethics (2 marks) b) Give the differences between internal and external whistle-blowing (4 marks) c) As an accounting student, list out the issues arising and give your opinion on the above case based on justification of whistle-blowing (10 marks)