1. The thing about the episode, is that even though Marc Dreier is a convicted criminal, the show ends up giving him a lot of sympathy by allowing us to hear the story from Mr. Dreier's perspective. The story of Marc Dreier is seems miraculous when you consider the acts he got away with, along with the amount of separate times he got away with it. 2. The main internal control that should have been used would be regular independent reviews. This would have caused for Mr. Dreier's fraud to be noticed much sooner, as financial records, as well as the effectiveness of the other internal controls will be reviewed. 3. According to Scripted.com, for a cafeteria, some important internal controls to have would be over voids, inventory theft, and time theft. Voids can causes losses for a cafeteria as it allows for workers to drop a sale once the customer has paid, and then pocket the change. Inventory theft can also be incredibly common for a cafeteria, where employees may feel entitled to a free bag of Hot Cheetos on their way out. Time theft is when an employee may clock in earlier or later to increase their hours. The minutes added on top of and after shifts can easily accumulate to thousands of dollars over a short time. Write meanful comment for this discussion.