Financial statement fraud

A former chairman, CFO, and controller of Donnkenny, Inc, an apparel company that makes sportswear for Pierre Cardin and Victoria Jones, pleaded guilty to financial statement fraud. These managers used false journal entries to record fictitious sales, hid inventory in public warehouses so that it could be recorded as "sold," and required sales orders to be backdated so that the sale could be moved back. to an earlier period. The combined effect of these actions caused $$25$ million

a$.$ Why might control procedures listed in this chapter be insufficient in stopping this type of fraud?

b$.$ Would an audit committee made up of representatives from senior management be effective in stopping this type of fraud?