Internal Control and Fraud Charles Hart, an accounts payable clerk, is an hourly employee. He never works
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Internal Control and Fraud Charles Hart, an accounts payable clerk, is an hourly employee. He never works a minute past 5 pm unless the overtime has been approved. Charles has recently found himself faced with some severe financial difficulties.
He has been accessing the system from his home during the evening and setting up an embezzlement scheme. As his boss, what control technique(s) discussed in this chapter could you use to help detect this type of fraud?
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