8.18 CPA Australia's advisory guide on employee traud identifies some typical ways that fraus carried out. These included:

(a) creating ghost' employees or not deleting ex-employee records and having the salary these ghost employees paid into the fraudster's bank account

(b) creating bogus suppliers, with payment being made to the fraudster's bark accaunt

(c) creeting bogus purchase orders of a bona fide supplier and substituting the supcier bank account details with fraudster's bank account detals (d) obtaining kickbacks or bribes from suppliers or contractors (as an inducement to puk from them)

(e) associates of the staff providing services to the business at infiated prices (0 personal use of business resources ) intiated/bogus reimbursement claims th) manipulation of financial data to receive performance-based bonuses

(j) faking time sheets O private purchases through business accounts/business credit cards

(K) providing discounted (or free) goods or services to friends and associates.

Required

For each of the above:

(i) Suggest a possible application control that could deal with the fraud.

(ii) Classity the control as preventive, detective or corrective and justify your classification

. (iii) Explain how the control addresses the fraudulent activity