Carolina Creations recently discovered that a payroll clerk had issued checks to nonexistent employees for several years and cashed the checks himself. The company does not have any internal control procedures for its payroll operations. What specific controls might have led to the discovery of this fraud more quickly or discouraged the payroll clerk from even attempting the fraud?

Carolina Creations recently discovered that a payroll clerk had issued checks to nonexistent employees for several years and cashed the checks himself. The company does not have any internal control procedures for its payroll operations. What specific controls might have led to the discovery of this fraud more quickly or discouraged the payroll clerk from even attempting the fraud