Sur motel and Cafe Establishing Effective Internal control in a Small business A longtime client, Salim Ali, recently entered into a new venture involving his ownership and operation of a small 20-room motel and cafe' located in an area of Al-Qurum-Muscat heavily visited by tourists. He needs your advice. Salim hired a young couple to run the motel and cafe' on a day- to-day basis and plans to pay them a monthly salary. They will live for free in a small apartment behind the motel office and will be in charge of the daily operations of the motel and cafe'. The couple will be responsible for hiring and supervising the four or five part-time personnel who will help with cleaning the rooms, cooking, and waiting customers in the caf.etc. the couple will also maintain records of rooms rented, meals serviced, and payments received (which can be in cash, checks, or credit cards). They will make weekly deposits of the business proceeds at the local bank. As the time approaches for the business to open, Salim is concerned that he will have a little control over the operations or records relating to the motel and Cafe", given that the day to day control is fully in the hand of the couple. He lives more than five hours away in Muscat and will be able to visit periodically. He trusts the couple he has hired, but he has been around long enough to know the placing employees in situations where they might be to do wrong or in unwise. Salim needs your help in identifying possible ways his motel and cafe' could be defrauded. He especially wants your assistance in identifying creative internal controls to help prevents or detect fraud. Requirements 1. What are your two biggest concerns relating to possible fraud on the part of the couple for the motel business? For each concern, generate two or three controls that could be effectively reduce risk related to your concerns. 2. What are your two biggest concerns relating to possible fraud on the part of the couple for the cafe business? For each concern, generate two or three controls that could be effectively reduce risk related to your concerns. 3. Describe the impact each proposed control on would have on the efficiency of running the business. Are the control you generated both effective and efficient