- Fahad is working as a janitor at TPA Company. Since the position was low level no background check was necessary. While working at nights, Fahad snooped through offices for confidential information regarding system operations, internal controls, etc. He observed employees who were working late type in their passwords and managed to install a virus onto the system to capture the IDs and passwords of other employees. Smith was able to obtain the necessary IDs and passwords which gave him access to most of the accounting system's functions. - He acted as a customer and ordered products which were delivered to a rented flat and, later, he sold them. He also acted as a system administrator and falsified the customer payment records to make it appear that the products had been paid for. - This fraud schemes cost the company approximately $65000 per month and went undetected for 4 years. The internal auditor noticed that Fahad is wearing an expensive watch. Therefore, he started an investigation that exposed Fahad's activities. Required: What controls weaknesses allowed Fahad to commit these frauds? What are the controls that should be in places to reduce the risk of fraud