Hend is an owner of a local department store in a small city. Many of the employees in the store have worked for many years. The business of the department store is relatively small, and Hend knows all of the employees well. Therefore, she did not implement any internal controis in the store, One day, Hend noticed that there are some missing iterns of the inventory, as well cash available does not match the cashler receipts. Hend was suspicious about the cashior who worked in the store for a long time. After several weeks of investigation, it was discovered discover that the cashier stealing from the company. The cashier admils to steaking $25,000 cash, plus taking some inventory worth $10,000 from store house and sell them to get more cash. He have done this over several years. He explains that, it was only for short time period as he mainly stole to pay for hospital expenses for his sick wifo. It was determined also that several years ago his wife lost her job because of her health con citions. The cashier told Hend that he have 4 children, and he wasn't sure how to pay all of the monthly bills. Required: 1- Discuss the three elements of fraud that are present in this case? is fraud risk high or low based on fraud elements? (4 marks) 2- What type of assets misappropriation perpetrator commit in this case? (1 mark)