For each of the issues described below, explain the organisational policies or procedures that you recommend to prevent each activity from taking place. Also classify each control you recommend as whether it is a preventive, detective or a corrective control.

a. A clerk in the human resources section of a company creates a fictitious employee in the personnel computer file. The business still uses cheques to pay salaries and wages. When the payroll cheque for the fictitious employee is received for distribution, the clerk takes it and cashes it.