Question 2 SafeAudit is a medium-sized audit firm in Selangor, Malaysia. One of the Information Systems Auditors has suggested the use of REA diagrams in the audit process. This will help the audit firm in analysing their clients and improve their audit quality. You are the senior auditor for the firm and from your AIS lectures you recalled that "REA (Resources, Events, Agents) is a business process modeling ontology, closer to the business reality than any other known alternative. Unlike all other approaches, the REA model reveals why business processes occur, and provides for full traceability of all business transactions. Due to its abstraction level covering the business domain, the REA ontology is very useful in model-driven design of software applications." Question 2 (cont'd) Required: Recommend and explain three (3) areas in which REA be used to help in the audit process. (18 marks)