EX 2-1: The following are the findings from your audit of the cash and bank accounts of your client Moneycome Company for the year ended 31 December 2017 (Sunday). 1. A check was received from a customer on 27 December 2017 (Wednesday). The dispatch clerk forgot to bank in the check before the year-end close but banked in on 2 January 2018 (Wednesday). 2. Deposits for pre-orders of $2,000 were included as cash sales. 3. The clerk forgot to enter the cash till totals from two checkout aisles amounting to $40,000. The cash till printouts show that the receipts are dated 31 December 2017. 4. The manager who is the wife of the managing director took out $5,000 from the cash till to pay for her credit card on 28 December 2017. She returned the money a week later. 5. A check to a supplier, issued on 27 December 2017, was only collected by their salesman on 3 January 2018. 6. The bank was asked to prepare two checkbooks on 29 December 2017. The dispatch collected the checks on 4 January 2018. 7. The dispatch clerk was asked to buy postage stamps worth $400 on 31 December 2017. When he arrived at the post office it was closed. He did not buy the stamps. Required: Assuming that each of the observations above is fraudulent, state the most likely motivation of the person responsible. a. b. Suggest an internal control procedure that can be instituted for each fraud to reduce the likelihood of occurrence? c. Provide an audit procedure that can be used to detect each fraud.