CASE 3.4 FIRST KEYSTONE BANK Questions 1. Prepare a list of internal control procedures that banks and other financial institutions have implemented, or should implement, for their ATM operations. 2. What general conditions or factors influence the audit approach or strategy applied to a bank client's ATM operations by its independent auditors? 3. Identify specific audit procedures that may be applied to ATM operations. Which, if any, of these procedures might have resulted in the discovery of the embezzlement scheme at First Keystone's Swarthmore branch? Explain