Harriet Knox , Ralph Patton , and Marcia Diamond work for a family physician , I Conrad , who is in private practice . Or. Conrad is knowledgeable about office* management practices and has segregated the cash receipt duties as follows . opens the mail and prepares a triplicate list of money received . She sends one the list to Patton , the cashier , who deposits the receipts daily in the bank . Diam recordkeeper , receives a copy of the list and posts payments to patients' accol About once a month the office clerks have an expensive lunch they pay for as First , Patton endorses a patient's check in Or. Conrad's name and cashes it at Knox then destroys the remittance advice accompanying the check . Finally , Did posts payment to the customer's account as miscellaneous credit . The three ju actions by their relatively low pay and knowledge that Or. Conrad will likely new the money* 1 . Who is the best person in Or. Conrad's office to reconcile the bank statement 2 . Would a bank reconciliation uncover this office fraud ? 3. What are some procedures to detect this type of fraud ? 4. Suggest additional internal controls that Or. Conrad could implement