An internal auditor is assigned to perform an engagement to evaluate the organization$$s insurance program, including the appropriateness of the approach to minimizing risks. The organization self$-$insures against large casualty losses and health benefits provided for all its employees. The organization is a large national firm with over $15,000$ employees located in various parts of the country. It uses an outside claims processor to administer its healthcare program. The organization$$s medical costs have been rising by approximately $8\%$ per year for the past $5$ years, and management is concerned with controlling these costs. The healthcare processor wishes to implement controls that would help prevent fraud by dentists who are submitting billings for services not provided. Assume further that all the claims are submitted electronically to the healthcare processor. Which of the following control procedures would be the most effective?