(a) For each of the above matters, identify the accounts – balance sheet and income statement – that would potentially be affected by fraud. Briefly explain your reasoning (300-350 words) Present your response in the following table format: Matter/ Accounts/ Reasoning (b) Discuss the incentives, pressures and opportunities to commit financial report fraud, and attitudes and rationalisations to justify a fraud in each of the above matters (500-550 words). Question 2: For this question you are required to identify and explain how each matter is a fraud risk factor in relation to the audit of Hot Line (500-550 words). Present your solution in the following table format: Matter/ Fraud risk/ Explanation Question 3: For this question you are required to recommend an internal control that will mitigate the risks of fraud (300-350 words). Present your solution in the following table format: Matter/ Fraud Risk/ Recommended Internal Control Source: adapted from the CA Program's Audit & assurance exam, 2013