b. Internal Controls are simply good business practices which form an integral part of any organization's financial and business policies. Abuakwa Company limited has established internal controls which are operating effectively. The company prepares reconciliation account and exceptional reports every week. Though, they are weak in taking disciplinary actions but have been able to implement segregation of certain key duties and exercise custodian functions in all their activities. Required: Explain the types of Controls which are operating effectively in Abuakwa Limited. (6 marks)