HOMEWORK $1$Company A is a state$-$owned limited liability company. In April $2023,$ a certain accounting firm was hired to inspect and evaluate the effectiveness of the company's internal control system during the annual report audit. During the inspection, the following issues were found:$(1)$ In January $2023,$ Company A entered the soybean futures market under the promotion of General Manager Fan. The senior management of the company was not very familiar with futures trading and only made large investments based on the current market situation. Although the company's board of directors was aware of the company's futures investment, the general manager did not report to the board, and the board did not intervene in a timely manner.$(2)$ In June $2022,$ Liu, the chairman of Company A$,$ met Peng, who claimed to be the general manager of Company C $($hereinafter referred to as Company C$),$ through a friend's introduction. The two parties agreed that Company A would invest $10$ million yuan in Company C for a period of one year, and regardless of the return on the funds, Company C would pay Company A a fixed income rate of $20\%$ to generate profits. Considering that this investment can bring huge returns to Company A and the returns are fixed, in order to avoid missing the opportunity, Liu instructed the finance and accounting department to first transfer $10$ million yuan of funds to Company C and then complete the approval procedures and sign the investment agreement with the board of directors. When the finance and accounting department verified with the other party whether they had received the remittance after remitting the funds, they could not find Peng. After investigation, it was found that Company C was purely fictitious.$(3)$ In March $2022,$ an employee from a workshop of Company A came to the warehouse with a material requisition form to collect a special material, which belongs to rare metals and is more expensive than gold. According to regulations, the material requisition form must be signed by senior executives at or above the level of vice president of the company, and must be personally collected by the workshop director. However, the workshop director has been on sick leave for $10$ days, and the workshop is in urgent need. Moreover, the vice president of the company has already signed. In order to avoid the production department from stopping work, the material keeper has issued relevant materials to the employees holding the order. After investigation, it was found that the signature of the senior management was forged, and the workshop staff fled with the materials that night.$(4)$ In April $2022,$ Company A was preparing to purchase a batch of raw materials. The procurement department received a phone call from an unfamiliar person, stating that they could deliver the goods to their doorstep and divide them into two batches. The procurement manager believed that the risk was relatively low and the price was favorable, so both parties signed a procurement contract. As this is the first transaction, according to the company's internal control system, payment will be made after the inspection is qualified. After the first batch of goods arrives and passes the inspection, before the second batch of goods arrives, the other party calls to explain that due to financial constraints, B company needs to make payment first. Due to the good quality of the previous batch of goods being inspected, the purchasing manager of the company instructed the finance personnel to make payment first. The financial personnel made the payment in advance, but the other party did not deliver the goods in a timely manner. After investigation, it was found that this company is a shell company, and the person in charge of the company has fled.$(5)$ In May $2022,$ in order to strengthen financial management, the company stipulated the separation of accounting and cashier personnel. Cashiers were not allowed to concurrently handle account registration work. The seals and receipts of Company A$\text{'}$s bank reserved seals were all kept by the financial manager.$(6)$ In August $2022,$ Company A had a significant external guarantee business, which was approved by the General Manager in accordance with the relevant control system of the company. After investigation, it was found that the guaranteed party was already insolvent, causing significant asset losses to Company A$.(7)$ On December $30,2022,$ Company A conducted an inventory check in accordance with its internal control system. However, due to heavy snowfall, an open$-$air warehouse in Northeast China was unable to conduct the inventory check, so it was directly confirmed based on accounting records. The company's internal control system requires a comprehensive inventory check to be conducted every two years.Requirement: Based on the matters above, analyze the internal control deficiencies of each business separately. If there are deficiencies, please explain the reasons.