Question Two (a) Discuss the following; (i) The importance of accounting profession in the investigation process. (5 marks) (ii) The stages of audit process. (5 marks) (iii) Internal controls. (5 marks) (b) In law, fraud is intentional deception to secure unfair or unlawful gain, or to deprive a victim of a legal right. Fraud can violate civil law, a criminal law, or it may cause no loss of money, property or legal right but still be an element of another civil or criminal wrong. Required: Outline in details the five types of fraud. (5 marks)