1. Imagine you have been appointed as an Internal Control Auditor of a newly opened Private College offering Business Administration in Nizwa. You enter after The College has started and is about to complete its First Semester and also there is a register showing Administrative and Academic Staff totalling to 45 employees. Define Internal Control Systems that you would implement in this school. Give any 3 testing of internal control you will implement with proper justification of why you are doing so and also a proper procedure of its implementation need to be given.