1Identify at least FIVE accounts susceptible to misappropriation or fraudulent financial reporting within the Wesfarmers Group and explain why. Your answers should be reflective of your in-depth understanding of Wesfarmers Group and its environment. 2 With specific reference to Wesfarmers's corporate governance arrangements, you need to assess the likelihood of the potential reliance that could be placed on the overall control environment. Your conclusion should be supported by at least FIVE factors. 3 Recently Target (one of Wesfarmers department stores) rocked up by an accounting scandal after finding that about 10 staff pumped up the chain's earnings (in the first half of 2016) by almost 40 per cent by colluding with suppliers to book extra rebates in return for promises of higher prices in the second half of 2016. As a result, Target has to restate its profits. How will this accounting scandal affect your 2017 audit plan for Wesfarmers Group?