Hassan kram is an internal auditor for Nablus Equipment Rental and Sales. While performing a routine review of one of the companys bank accounts, he noticed an unusual adjusting entry to the account on the general ledger. He also found that several checks that had cleared the bank in the last few months were absent from the stack of canceled checks. He requested copies of these checks from the bank and discovered that they were all made payable to the companys controller who has check signing authority on the account. The controller is also responsible for performing the bank reconciliation and recording month-end journal entries. Which schemes do these signs most likely indicate? How could you prevent such a scheme?