The government auditor recently discovered that the former treasurer of Kingstown and St. Anne City (KSA), Jamdown embezzled more than $2,000,000 from the city's treasury over a one year period. He would keep the cash that some residents use to pay their taxes as there is no point of sale (POS) system at KSA. He recorded tax collections on the property tax records but did not report them to the Commissioner of collections. The auditor also noted fortnightly remittance of receipts, numerous adjustments to the accounting records and the review of records on a quarterly basis. The government auditor also noted that the new online system is susceptible to attacks and fraud. The current maintenance staff are able to access the system after working hours and on weekends while off duty. The maintenance staff also have processing capabilities and are able to alter and delete transactions. Finally, a lack of proper contingency plan is another major concern noted by the auditor. Required: (a) What are five fraud red flags identified in this scenario? (5 marks) (b) Recommend four controls that KSA should implement for the new online system. (c) Describe three risks that are likely to impact KSA with the implementation of the new (4 marks) (6 marks) online system. (d) Recommend five elements that KSA should include in a newly developed contingency (5 marks) plan.