Aisha has been accepted to join the internal audit department of Motion Logistic Bhd. (MLB), a company specialise in logistic services. The company's head office is in Kuala Lumpur and has five branches throughout the major cities in Malaysia. MLB is listed on Bursa Malaysia and has reported net earnings of RM2 million for the financial year 31 March 2020. After working with MLB for a few months, Aisha has identified the following unresolved issue: Issue 3: The external auditor who performed the audit for the financial year ended 31 March 2020 has raised their concern over insufficient allowance for doubtful debts. Discussion with the CEO revealed that he is aware of the issue, yet reluctant to increase the allowance due to adverse effect on the company's profit. The CEO is willing to take full responsibility of any misstatements and insisted the auditor to ignore the issue. The external auditor agreed to the management request and aware of the risk associated with issuing an unqualified opinion on misstated financial statements. The decision was partly influenced by the fact that MLB is one of the auditor's main client whose audit fee contributions more than 15% of the auditor's annual earnings. The CEO had once threatened to replace the existing auditor if the issue is highlighted in the auditor's report. Based on EACH of the above case, required: Identify and explain several indicators of fraudulent activities that have been highlighted in the issues raised by Aisha. Discuss the possible implications if the fraudulent activities are not addressed by the internal auditor