Jennifer has noted that Daud Mega, the managing director who started the business 20 years ago, injected RM500,000 cash as an interest free loan in order to improve the company's cash flow and reduce the risk to the company of breaching its loan covenant, which is based on interest cover. Jennifer has also attached to the audit strategy a recent newspaper cutting describing an accident in August 2020 involving one of Megacool's employees. The employee died after falling through a fragile roof while installing a ventilation system at the premises of one of Megacool's clients. The incident is being investigated by the health and safety regulator to ascertain whether Megacool was in breach of the health and safety regulations with which the company is required to comply. All work has been suspended on that contract until the investigation is completed.