Discussion TopicPlease respond to one of the following two discussion topics below. Both topics reference Course Intended Outcome no$.5($CIO$5).$ CIO$5$ requires that you demonstrate the ability to recognize the elements of a good system of internal control structure. Research resources include chapter $7$ of your textbook, in particular Learning Objectives $1-6$ on pages $7-1---7-25.$ Your discussion should be centered on a clear, critical thesis and include an introduction, main body paragraphs, and a conclusion. You should also cite your use of sources and practice Academic Integrity.Identify an element of an internal control system and explain why you feel it is important.Identify an area of risk $($limitation$)$ to an internal control system and explain why it is important.