Audit Approach Controls over the part-time employees were nonexistent. There was no overt or covert surprise observation and no times when two people went to collect cash (thereby needing to agree, in collusion, to steal). There was no rotation of locations or other indications to the employees that Albert was concerned about control. With no controls, there is no test of control activities. Obviously, however, thinking like a crook leads to the conclusion that the employees could simply pocket money. Assuming that some employees are honest, periodically rotating the stores assigned to each employee and performing revenue comparisons (analytical procedures) on a store-by-store basis may be helpful. If revenues consistently decline for stores assigned to a specific employee, further investigation may be warranted. Required: Based on the audit approach discussed, how might an auditor devise a procedure to catch this fraudulent scheme?