Brian's wife, Susan, owns a printing business in town. Brian works in the accounts payable department of Martin's Shoes. Susan prints invoices for work supposedly done for Martin's Shoes, even though no actual work was performed for Martin's Shoes. Brian then brings the invoices to work and enters them into the accounts payable system to be approved for payment. Martin's Shoes pays these invoices and sends Susan's printing company a check.

1. Name two internal controls that might prevent or detect these fraudulent payments. 2. Name two audit procedures that might detect this fraud.