Required (for 10 marks-2 marks for each of parts 1 to 3 and 4 marks for part 4) 1. Outline an internal control program that could be installed that would prevent or at least disclose irregularities such as those identified in this case. 2. Outline an internal audit program that could be performed on a cyclical basis to determine if abuses such as those described in this case are occurring. 3. Where do you believe the basic cause of this situation is lodged? 4. As the external auditor for ACU, complete SWOT and Impact&Likeihood Grid exhibits for ACU