Based on the Kendalville Bank case study, answer the following three questions. $1.$ What is the central issue of the case, who are the key players? $2.$ Reflect on what went wrong using the Fraud Triangle to illustrate your points: Pressure, Opportunity, Rationalization. $3.$ What should happen to the design of controls and what role should internal audit paly in ensuring that adequate controls are implemented? To shom should internal audit report?