Veggies Fresh is a family$-$owned and operated company. With the support of his two kids, Kago operates the firm every day. He offers vegetables and fruits to both existing and new clients on credit. He barely ever keeps track of his everyday transactions. He delivers all fresh goods to stores and bills within one or two days. When Kago goes into labor, his sons are left to oversee the farm. The sons do not inform Kago of any sales made while Dad is away. Normally, they sell for their own price.

a$.$ Determine the risks associated with the above scenario. $(5$ marks$)$

b$.$ Suggest appropriate controls for each identified risk.