Below are misstatements that might be found in the client's year-end cash balance (assume that the balance sheet date is June 30 ). Read the requirements. Requirement a. Assuming that each of these misstatements was intentional (fraud). state the most likely motivation of the person responsible Requirement a choices A. To cover a shortage B. Hold open books to improve cash position. C. Kiting. D. Original check was unauthorized and Illegal. Outstanding check made the bank reconcile. E. To cover a cash shortage or to improve the current ratio. Requirement b. What control can be instituted for each fraud to reduce the likelihood of occurrence? 1. (Click the icon to viaw the internal control choices. Each choice may be used more than once). Below are misstatements that might be found in the client's year-end cash balance (assume that the balance sheet date is June 30 ). Read the requirements. Requirement a. Assuming that each of these misstatements was intentional (fraud). state the most likely motivation of the person responsible Requirement a choices A. To cover a shortage B. Hold open books to improve cash position. C. Kiting. D. Original check was unauthorized and Illegal. Outstanding check made the bank reconcile. E. To cover a cash shortage or to improve the current ratio. Requirement b. What control can be instituted for each fraud to reduce the likelihood of occurrence? 1. (Click the icon to viaw the internal control choices. Each choice may be used more than once)