Beta Inc. owns and operates twenty rental retirement properties in Southern Ontario. You are in charge of auditing Beta's revenue for its 2020 year end. Your audit firm has audited Beta for many years. The preliminary assestment for 2019 suggests the controls continue to be deficient. a) what internal controls are missing that enable the theft to occur? Fully describe at least two missing control and why its enables the theft? b) what audit procedure might detect the theft? Provide one procedure by describing what you are testing, the evidence required and how would you perform the test? c) why is it possible that you may not detect the fraud despite conducting testing on a detailed sample of cheque distributions