1. Samson Sayan, a professional criminal, took a job as a mail-room clerk for a large department store called "Samuel and Diana Company" The mailroom was an extremely hectic work environment consisting of 45 clerks and one (1) supervisor. The clerks were responsible for handling promotional mailings, catalogs, and interoffice mail, and receiving and distributing a wide range of outside correspondence to various internal departments. One of Samson's jobs was to open cash receipts envelopes from customers making payments on their credit card balances. He separated the remittance-advices (the bills) and the checks into two (2) piles. He then sent remittance-advices to the Accounts Receivable department, where the customer accounts were updated to reflect the payment. He sent the checks to the Cash Receipts department, where they were recorded in the cash journal and then deposited into the bank. Batch totals of cash received and account receivables updated were reconciled each night to ensure that everything was accounted for. Nevertheless, over one month, Samson managed to steal P100,000 in customer payments and left the country without warning. The fraud occurred as follows: Some people had adopted the habit of making out checks simply to "Samuel" because the company's name was rather long. Samson had a false ID prepared in the name of Samuel Urduja. Whenever he came across a check made out to "Samuel," he would steal it along with the remittance advice. Sometimes people would even leave the payee section on the check blank. He stole these checks also. He would then modify the checks to make them payable to "S. Urduja" and cash them. Since the accounts receivable department received no remittance advice, the end-of-day reconciliation with cash received disclosed no discrepancies.

Required:

Discuss the possible reason why Samson limited himself to only one (1) month's activity before leaving the country.

Give at least three (3) controls Samuel and Diana could implement to prevent the scenario from happening again.