Budd, the purchasing agent for Lake Hardware Wholesalers, has a relative who owns a retail hardware store. By issuing a Lake Hardware purchase order, Budd arranged for hardware to be delivered by manufacturers (Lake Hardware vendors) to his relative's retail store on aCOD. (cash) basis. This allowed Bud's relative to buy at Lake's wholesale prices Describe controls that Lake Hardware should have in place to prevent or detect this situation in a timely tashion. Also describe substantive audit procedures to test these controls and/or to otherwise detect this fraud in the course of the audt