Like fuel, air, and heat come together to make fire, the likelihood of fraud increases when the three elements of the fraud triangle come together. Analyze how the three elements of the fraud triangle are important and how all three elements were present in Helenis case. In 2006, The Committee of Sponsoring Organizations (COSO) published a small company version of their 1992 Internal Control - Intcgnated Framework model to help small public compunies improve their internal control systems. The basis for this model is that internal control is composed of five interrelated components. Control activities represent one of the five components. Employee Fraud at Miami Rehabilitation Center 17 Define control activities and discuss at least two control activities and their application or lack of application in MRS and MSB's case. 3. Two other components of COSO's model are the control environment and monitoring. Name and describe at least three recommendations that you would make regarding these two components. 4. Brainstorm about the red flags that Juan and Maria missed during the commission of this financial fraud. Describe how you would go about conducting a forensic audit of Juan's records. 5. With regard to segregation of duties, what recommendations would you make to Juan and his partner to imptove this control activity? 6. Analyze how the accounting system is both a preventive and detective control