Roper Company is a young business that has grown rapidly. The company's bookkeeper, who was hired two years ago, left town suddenly after the owner discovered that money had been disappearing over the past 18 months. An audit disclosed that the bookkeeper had written and signed checks made payable to the bookkeeper's cousin, and then recorded the checks as salaries expense. The cousin, who cashed the checks but had never worked for the company, left town with the bookkeeper. As a result, the company incurred a loss of \(\$ 12,000\). Evaluate Roper Company's internal system and indicate which principles of internal control appear to have been ignored in this situation.