Megacorp is a clothing production company that has been operating in Indonesia for 10 years. Megacorp has established cooperative relationships with many parties related to its clothing manufacturing business, where the party is comprised of suppliers, internal, distributors, retailers and customers. Nowadays, companies have been unable to use estimates related to the number of production units to meet market demand and are required to adapt to increasingly rapid environmental changes, so Megacorp implements the concept of supply chain management as an approach that makes it easy for companies to assess information correctly. The concept of supply chain management is not only focuses on a company's operational flow starting from input to output, but also to make it easier for companies to find information from the parties that give benefits from analyzing and managing the flow of information so that Megacorp can make a strategic planning that increases the effectiveness and efficiency of time and cost. Mr. Bob as the head of Logistic division was officially appointed to watching over all the activities of Supply Chain Management in Megacorp. In the end of April 2020 during Covid-19s pandemic, based on the information from Mr. Jack as the head of Accounting Department, Mr. Bob discovered that there were several frauds that happened while the productivities were running for the last 3 months. Fraud was discovered in the form of large price differences when the company sourced raw materials from supplier with market-based prices, theft of inventory that was recognized as insufficient production, and decreased sales with increased COGS.

Required: Please explain about fraud's case that occurs related to the Pentagon Fraud Theory. After studying the case, what security system can you recommend to the company? Since you are already in the digitalization era, give your opinion on one of the technologies that can be used as a solution to help prevent fraud and explain why you are using that technology. You can choose (RFID, blockchain, big data analytics, journal.id, AI, etc).