A clerk at the Paul Yelverton Company faxes a fictitious sales invoice to a company that purchases a large quantity of goods from it. The clerk plans to intercept that particular payment check and pocket the money. A clerk in the human relations department creates a fictitious employee in the personnel computer file. When this employee's payroll check is received for distribution, the clerk takes and cashes it. A clerk in the accounts receivable department steals $250 in cash from a customer payment, then prepares acomputer credit memo that reduces the customer's account balance by the same amount. A purchasing agent prepares an invoice for goods received from a fictitious supplier. She sends a check for the goods to this supplier, in care of her mother's post-office box. The company's local area network administrator traces a virus to an individual who accidentally introduced it when he downloaded a computer game from the Internet.

In the table below:

(a) Identify five (5) risks present in the previously listed activities. (b) Recommend a control for each of the risks you identified. (c) Classify each of the control activities as preventive, detective, or corrective