Analyze effectiveness of internal control of this company.

PART A: 5 points ABC invested 10 million bahts in stock and 5 million baht in bonds. The bond pays 10% interest and matures in 3 years. ABC pays 10% discount on the bond's face value. ABC sold its stock this month and realized 50,000 Baht in profit. It keeps the profit and re-invests the 10 millions in another stock and sold within a week sustaining a loss of 200,000 baht. As the result, the finance manager was fired. PART B: 5 points ABC sales revenue comes from cash sales (20%) and credit sales (80%). Past data shows that credit sales has 10% bad debts or uncollectible accounts. The estimated total sales for 2019 is 5 million Baht. Account receivable is paid by check and bank transfers. Cash payment is collected at the front office by ABC cashiers