Cala Farah's manager has told her to reduce costs. Cala decides to raise the deductible on the plant's property insurance from $5,000 to $10,000. This cuts the property insurance premium in half. In a related move, decides that bonding the plant's employees is a waste of money since the company has not experienced any losses due to employee theft. Cala saves the entire amount of the bonding insurance premium by dropping the bonding insurance. It is important that companies assess their risks of workplace fraud. Managers must also possess the skills to identify workplace fraud and the skills to establish internal controls to effectively reduce the risks of such fraud. For each of the following five separate cases, identify which of the three major types of workplace fraud is likely to occur. Recommend internal controls that are effective in reducing the likelihood of such fraud. 1. As part of his computer programming duties, Martin Gomez adds new employees to his company's payroll system. Martin also manages the payroll and signs payroll checks. Martin recently added several fictitious employees to the payroll. 2. Green Oaks Club uses a manual system to record which member uses its tennis courts. Members often pay for their court times with cash, which is deposited nightly. The manager of Green Oaks notices that several nightly deposits are at unexpectedly low amounts. 3. Haynes Company pays its accountant a bonus based on its financial performance. The accountant overstated the company's revenues in its most recent income statement. 4. An accounts payable clerk has been processing invoices with inflated prices from a certain supplier. In return, the clerk receives 20% of the invoice price as a kickback. 5. Custom Electronics is a major wholesaler of computers, stereos, and other expensive electronic equipment. The inventory is stored in a warehouse that is often left unlocked. Its inventory manager notices that a large number of iPods are missing