Case 4: Ms. Sana is an accounting head in the Head office of Oman Steel Factory. The Oman Steel Factory is heavily dependent upon sales from construction and building companies. Sana failed to do proper recoding and documentations of (requisitions of assets, purchase orders without quotations, invoices and vouchers without supporting documents, and some expenses without official receipts). Further, the salary scheme of their employees did not match with their qualifications and skills. All of these issues were discovered during the audit for the first 2 quarters of 2014 and these lead to the losses of the company. Based on the above scenario 1. Determine and design 3 internal control systems needed by of Oman Steel Factory to resolve the cited issues in the case. -13 MARKS) 2. Prepare an audit program for Oman steel Company starting July 2014- December 2014. (2 marks)