Archie Ltd, a tire manufacturer in Japan, was founded in 2018. Mr. Ino as coordinator of the purchasing division is responsible for monitoring the availability of raw materials, selecting suppliers, and executing orders for raw materials. The PPIC (production, planning and inventory control) division reports raw material requirements to Mr. Ino, and he will immediately send the document to the finance division. The finance division verifies the record submitted by Mr. Ino and prepares checks for paying the supplier. The document submitted by the purchasing division is only signed by purchasing staff and Mr. Ino as purchasing division coordinator. After the raw materials arrive, they are immediately entered into the warehouse. All production staff can access the warehouse with their employee cards. The warehouse keeper does not have complete stock cards so he only refers to the request form from the production division without registering independently in the system. Besides the internal warehouse, Archie Tire has two other warehouses in the subcontractor company. Due to busy orders, the subcontractor helps Archie process raw material to semi-finished goods of wheel and send to Archie to finish the product. Required: a. Identify potential fraud that will arise in Archie Tire and Wheel company! (10 points) b. Describe the internal control that is missing! (5 points) c. Based on your perspective, give your suggestions to improve company control! (5 points)