Due to abnormal inventory shrinkage in the audiovisual department at a retail chain store, internal auditors conducted an in-depth audit of the department. They learned that a customer frequently bought large numbers of small electronic components from a certain cashier. The auditors discovered that they had colluded to steal electronic components by not recording the sale of items the customer took from the store. While collusion is difficult to prevent, the store could improve its control system by all the following except:

1)Implementing job specialties so that the same employee performs the same duties with a higher level of expertise.

2) Separating the payment for expensive items from the pickup of these items at a separate location.

3) Videotaping the cashiers and periodically reviewing the tapes looking for fraud and collusion.

4) Tagging each item with an electronic tag that can only be deactivated by scanning it into a cash register.