Anna Abraham is the accounts payable clerk for Jiffy Delivery Service. This company runs 10 branches in the San Diego area. The company pays for a variety of expenses. Anna writes the checks for each of the vendors and the controller signs the checks. Anna has decided she needs a raise and the controller has told her to wait for six months. Anna has devised a plan to get a raise on her own. She creates a new vendor for her friend's business with the name John's Car Detailing. She also cre ates two purchase orders for car detailing service from John's for $75 and $70. She writes checks to John's Car Detailing to pay these invoices. She knows the controller will sign all checks only look ing at the checks over $100. She delivers the checks to John who will deposit the checks in his bank account. John's then writes a check to her for $145. Is this a good way for Anna to obtain a raise? Is it an ethical practice? Eventually, what will be the effect of her actions? What can the company do to prevent this type of behavior?