Debra Day, a business major at a local college, was recently hired for the summer at Sweet Delights, a popular ice cream parlor near the campus. Debra spent most of her time tending the cash register where she noticed that most of the customers paid in cash and never seemed to care about getting a receipt. Debra soon figured out that she could ring up a much lesser amount on the register, charge the customer the full amount, then toss the receipt. For example, on a \(\$ 7\) order she would charge and collect the full \(\$ 7\) from the customer, but only ring up \(\$ 5\). She would then deposit \(\$ 5\) in the register so that it would agree with the register tape and pocket the \(\$ 2\).

Required

a. What type of fraud is Debra committing?

b. The store manager recently hired you as a forensic accountant to critique the controls at Sweet Delights. He has noticed that while the store seems as busy as ever, and the cash in the register agrees with the tapes, the store is not as profitable as it previously was. What control would you recommend to help prevent the type of fraud being committed by Debra?