Cal Smith .Jr. is the night manager at a local doughnut shop that is doing very well. The shop sells doughnuts 7' days a week. 24 hours a day. Cal runs the graveyard shift by himself since none of the other employees want to work at night. Since opening six months ago, Cal has not been able to nd anyone to work for him and therefore has never missed one day of work. Cal makes his bank deposits every morning before going home. Cal feels that he is overworked and underpaid. The franchise owner. Kenny Jones. has praised Cal for his hard work and dedication to the company. Kenny's only concern is that. once or twice a week. an entire batch of traditional glazed doughnuts has been tl'irown away because of overbaking. Despite these problems, Cal maintains a clean work environment and is considered a valuable employee. Recently, Cal has yelied at people on shifts before and after him for seemingly insignificant reasons. He was hired as manager because he gets along with everyone and is usually easygoing. His recent irritability could stem from the fact that business is slowing down. and he does not have much interaction with anyone at night. He also has been complaining that he has not been getting very much sleep. One day. Cal came to work in a new BMW. the car of his dreams. Cal said that his dad helped him buy the car. 1. What areas of the business are most at risk for fraud