The chapter highlight on forensic accounting discussed the technique of covering up receivables theft by lapping (see Forensic Accounting: Lapping on page 383), where one account is credited with the receipt from another account. The highlight stated that lapping may be detected by an auditor through the confirmation of accounts receivables. While detection is important, it is far better to prevent lapping from occurring in the first place. Can you think of any controls that can be put in place to help prevent lapping?