A common type of occupational fraud involves the use of shell companies. One scenario where a shell company could be used is where an employee forms a company with himself as the owner, causes the company to purchase goods from a third party vendor, and then causes his company to sell those same goods to his employer at inflated prices. a. What controls could be put in place so as to prevent the employee from successfully committing this fraud? b. Describe another scenario where an employee could use a shell company to commit fraud against his employer.