Describe techniques that can be used to prevent employee fraud.
	Identify the relevant assertions and risks of material misstatement that are typically related to the cash balance.
	Identify important internal control activities present in a properly designed system to mitigate the risk of material misstatements for each relevant assertion related to cash and to help prevent or detect employee fraud.
	Give examples of substantive procedures used to test cash and relate them to the relevant assertions.
	Describe some extended procedures for detecting employee fraud schemes involving cash.