As a result of the CD'ir'ili-lg pandemic, the Tasmanian tourism industry has su'ered a massive reduction in visitors. The Tasmanian government has decided to support the industry by awarding redeemable evouchers to Tasmanians who are planning to spend a minimum of 2 nights, during weekdays only, at approved businesses. There are 21313 preapproved ShortSta},r establishments qualifying for inchrsion in the scheme, which includes a number of Airbnb's. A requirement of the scheme is that the ShortStay businesses must be regional and members of TourismTasmania. Claimants must be Tasmanian residents}!-l 4.: To participate in the scheme, visitors intending to stay at a Short-Stay establishment must register on the TourismTasmania website. Upon registration a bites-of voucher for $190 per person {2 nights at $511} per night) is recorded. Holders of the vouchers can claim the money back aer visiting, and paying the approved establishments. The claims are submitted to the same TourismTasmania website by capturing the name of the establishment and date of stay. The claims are paid directly into the claimant's bank account, the details of which gas captured during the registration processi-l Assume the Tasmanian government has become aware of eVouchers being sold for a prot on onIineretail stores such as Gumtree and eBay. This is against the rules of the scheme. The government is also concerned about other fraudulent actions that mayr occur in both the online registration and claim processes. You have now been approached to assist the government with implementing qppiicnon and garter-at controls to reduce the risk of fraudulent behaviour by claimants and approved businesses- The government is particularly concerned about collusion between business owners and claimants to share remds for visits that never tools: place}!-l a) explain in your own words the difference between application controls and general controls by using examples from this case. Reference Parkes et al. + b) analyse how the risk of fraudulent registrations by potential claimants OR Short-Stay businesses may result in fraudulent claims and refunds.+ c) Explain what application controls should be in place to reduce the risks identified in (b). d) Analyse how fraudulent claims may be made and identify what risks are involved with this application. Consider collusion between claimants and businesses. e) Explain what application controls should be in place to reduce the risks identified in (d)