Hello can I know how to answer this question please
At the old city hall, mail was sorted in a gloried closet - not the sort of place you'd expect to be frequented by a high-ranking city official with multiple degrees. But the city of Springeld's chief nancial ofcer, Ed Sims. had an unusual interest in the mail. He was often known to greet the postal carrier at the door to receive the day's delivery, take it to the mail closet, the immediately remove selected envelopes and parcels and take them to the privacy of his own ofce. Other times. he would request hand delivery of incoming payments, circumventing the mail closet altogether. These activities were part of an elaborate embezzlement scheme that resulted on the loss of millions of dollars for the city. Mr. Sims was intercepting checks written to the city and endorsing them to his personal bank account. The procedural manual for Springeld's accounting department described mailroom policies, including the requirement for a clerk to log checks into a computer le and prepare a receipt. Another employee was responsible for preparing an independent verication of the amount of the receipts, and a third employee made the bank deposit. Despite these written guidelines, Mr. Sims was often known to carry out some of these tasks himself or claim to be doing so. In response to the news of this fraud, the CFO of a neighboring community commented that many cities are unable to achieve strong internal controls because of the limitations of small staff size and tight operating budgets. Rather, small cities often have no choice but to rely on the integrity of their employees. Required: a. Which internal control activity was violated in order for Mr. Sims to perpetrate this fraud? b. Do you consider this case to be an example of management fraud or employee fraud