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including the potential of a cyberattack in the 10-K, as opposed to an actual attack. Provide support for your recommendation. Week 6 Discussion 2 "Koss Corporation" Please respond to the following: From the case study, contrast the responsibilities of the independent auditor and board of directors with the responsibilities of Koss management for the embezzlement. Indicate the party that was ultimately responsible for the embezzlement. Provide support for your rationale.  Recommend two controls that you would establish at Koss Corporation over electronic fund transfers. Indicate how each of the recommended controls would minimize the exposure to fraud in the future. Provide support for your recommendations. ----------------------------------------------------------------------------------- ACC 499 WEEK 7 ASSIGNMENT 2 LITIGATION, CENSURES, AND FINES (2 Papers) For more course tutorials visit www.uophelp.com