PART A: STRUCTURED 1. (5 marks) a. Briefly explain TWO (2) factors of human element that cause a good internal control system become ineffectiveness. (2 points) b. Identify which internal control principle is abide in each of the control system:(3 points) Control system Internal control principle i. Permitting only designated personnel to handle cash receipts ii. At the E-Mart, the cashiers are rotated to different departments for every three months ii. Jaguh Enterprise practices a pre numbered documents and proper filing system in the organization. Note: Copy the table above in your answer sheet. 2. (5 points) a State FIVE (5) advantages of partnership business. (2.5 points) b. State FIVE (5) basic information in the partnership agreement. (2.5 points)