KKL consultancy Muscat provides tax and financial advisory services to their customers. Mazin is one of their new client, who worked as an engineer. Mazin wanted to start a project and contacted KKL consultancy Muscat for advice regarding profitable investment opportunities. KKL have recommended him to invest in finance companies, stock market and insurance. KKL assured him that they will look after his matters relating to tax, and would also invest in the name of the Mazin. Providing all the surety by KKL consultancy, Mazin decided to invest in a finance company and handed over a cheque for 10,000 OMR to KKL consultancy. One day, Mazin came to know that KKL consultancy did not invest the money in any company and did not pay the tax to the tax authorities. Despite Mazins repeated requests, KKL consultancy had not provided the certificates of investment and receipt for payment of income tax. Mazin was very upset due to unprofessional behavior of KKL consultancy. The consultancy firm was unable to provide any proof of investment. Hence, a written complaint was lodged by Mazin to the Head office of KKL consultancy. The management and disciplinary Committee of KKL consultancy conducted the investigation and found KKL guilty for not investing the money received from the client in a proper way as directed by Mazin. According to the investigation report, KKL consultancy was found in violating and breaching the customers confidence and trust. It was found that the amount which was deposited by Mazin for investment was later invested by KKL employee for their own benefits. The case was further referred by customer to consumer protection court. This news circulated and was known by all the customers of KKL consultancy. a. In your opinion, what would be the face saving solution for KKL consultancy, when their case is already under the hearing process at consumer protection court? What is the learning experience for KKL consultancy? (5 Marks) b. According to your observations, what were the gaps in the internal control system? How the internal control system can be more productive and effective to avoid the cases like KKL consultancy?