Create 10 slides addressing the following Successfulcomplet

Create 10 slides addressing the following Successfulcompletion of this assignment will require students to evaluateanti-fraud deterrents and controls and the fraud examination plan for anorganization’s accounting systems and processes and recommendimprovements. Scenario: You take your car into Ray’s AutomotiveRepair for your 60,000 mile tune up. After seeing your bill and takingfive deep breaths, you call the shop to discuss the $500 “balance” youwere carrying on your account. After being transferred four times (twiceto the same person), you finally get through to Ray and explain thatsince you are a first time customer, it is not possible for you to have abalance. Ray apologizes profusely. “That’s the tenth call thisweek about a billing error. Yesterday, I got a late payment notice fromthe credit card company and I have no idea how the garage’s checkingaccount was overdrawn last week. We’re doing better business than ever!” Asan auditor, your interest is piqued. After some tough negotiation, youand Ray work out a barter deal (you make it clear that both you and Raymust include the fair market value of the services in your respectiveincome): You will figure out what is going on in Ray’s accountingdepartment and Ray will change your oil and provide tune ups for thelife of your car. You show up at Ray’s garage on Saturday to getto work. You are shocked by his accounting “department.” Susan, thebookkeeper, eyes you suspiciously when you tell her why you’re there.She explains that everything is in order and that the customers aresimply wrong. Irritated, but undaunted, you tell Susan you needher to show you the books and then you need to meet with theaccountant, Phil. As it just so happens, Phil is Susan’s husband. Afterfive aspirin, six cups of coffee and four long walks to “clear yourhead,” you put together a list issues you saw on this first visit. Youfound: Susan does almost everything except signing checks and taxesOutdated computers and software with no password requirementsPetty cash kept in an envelope in Susan’s right hand drawn (no lock or records)Shoe boxes stuffed with receipts and stacked in the corner with a space heaterA safe that is locked at the end of each day (but the combination is written on a post-it note that is stuck to the wall)The only locks in the entire building are a knob lock on the front door to the office and the garage door Youhave an appointment scheduled with Ray to go over your concerns and toprovide recommendations, but you are called out of town on an auditingengagement that you know will take at least three months. Rather thanput it off and allow the situation at Ray’s to further deteriorate, youdecide to create a video presentation. In that presentation, you shouldcover the following: Define and explain the most commonforms of financial fraud experienced by small business owners. How arethese frauds identified? The “red flags” you found and why they are of concern What is a control? Which controls do you recommend for Ray? How will they address the red flags?Discussany ethical concerns you have related to Susan and Phil. Providerecommendations, but be sure to explain them so that Ray understands