An article in The Wall Street Journal* on computer fraud cases cited the example of Mr. Slyngstad, a programmer for the state of Washington, who wrote vocational rehabilitation checks to himself in the name of Mr. Lyngstad. He reportedly had no problem cashing the checks. The bank tellers simply assumed that the computer had made an error and dropped the S from his name.

Required:

a. In what sense would generalized audit software be incapable of detecting this defalcation?

b. How could generalized audit software be adjusted to facilitate detection of this defalcation?