Required: Students are required to research issues related to the recent Wirecard AG collapse in the context of risk management. Students are required to identify and analyse the main features of the fraud and suggest risk management strategies to avoid such frauds in the future. It is essential that students refer to the latest available technology to support their analysis and recommendations. Specifically, students are required to do the following: 1. Identify key features of the fraud missed by the auditors and explain how and why the auditors were fooled by Wirecard AG. 2. Building on lessons learned from Wirecard AG, devise a risk management and information system or methods mitigating against deceptions. Focus on how auditors could improve the quality of their audits