A staff accountant has been with the company for four years and has the sole responsibility for her company$$s corporate credit card program. In addition to having access to the website to track cards for employee users, she has been issued a card in her own name and is authorized to use it to purchase food for company meetings, minor facility needs, party supplies, and other miscellaneous items. The staff accountant$$s job performance has been satisfactory and past performance appraisals have been complimentary of her effective management of the credit card program. Lately, the staff accountant has been frequently late and calling in sick more than usual. When she experiences a sudden illness, she must take off work for several weeks to recover. While she is out, a coworker takes over the credit card records and notices that there is an unpaid balance of almost $$9,000$ on the staff accountant$$s credit card. Upon review of the account statements, it becomes apparent that the staff accountant has been using the card for personal reasons, including several charges that were made while she was out on medical leave. The company is weighing its options on how to proceed.

The HR manager and VP of finance recognize that the fraud perpetrated by the staff accountant indicates some weakness to their internal controls. Which recommendation is most effective at reducing the risk of fraud and therefore should be instituted first?