In January 2020, three bank tellers of a small local branch of First National Bank were arrested and charged with embezzling more than $100,000 from the branchs ATM. Their theft occurred over a two-year period. It was also alleged that these three employees also stole more than $20,000 of parking funds collected by the local municipality. Municipal employees collected coins from parking meters and periodically dropped off the large bags of coins at First National Bank. The coins were supposed to be deposited in the municipalitys bank account. What internal control procedures, policies, or tools could First National Bank have used to prevent or mitigate the employees thefts? Provide at least four internal control mechanisms. Briefly explain how/why each would have helped.