Case 3: Ms. Ruqaya is the senior auditor of LTO Company. She is confronted with a problems on how she will manage to audit the 100 client's financial reports in just 2 months considering that some of the staffs are on a vacation, some are absent due to pandemic issues. There are 20 clients who are demanding that their audit be done in just a week and as she scanned the documents are found out that there are many problems in their financial reports. She cannot decide what is the best thing to do? Should she ask her staff to use work from home scheme to do audit works? Should she ask them to go to office once in a week? Based on the scenario: 1. Design an audit program that may be used by Ms. Ruqaya. (3 MARKS) 2. Prepare an audit Note for the 20 clients. (2 MARKS) Case 4: XYZ Telecom Company incurred an average losses of 10 million dollars each year through employee's theft and fraud practices. The company owner who is residing in USA doesn't have direct interaction with the employees though the main office is located in USA, some of the branches are outside the country. Some of the disbursements receipts submitted by other branches are not original and fake. To prevent this, internal control systems should be strictly implemented. Based on the above scenario: 1. Identify the internal control issue that occurred in XYZ Telecom Company. Justify your answer practically. (2 marks) 2. Prepare feasible recommendations that the company owner may follow to avoid and control the overall operation of the company in a sound manner