In reviewing actual cash flows for the past three months and the cash budgets for the next three, a hotel manager notices that the cash sales revenue from the hotel's bar operation has been slowly declining each month. The manager suspects that not all cash sales are being recorded and that bar employees may be pocketing the cash. He has approached a private security firm to have one of its representatives pose as a customer at the bar and observe if his suspicions are in fact true. Instructions (1) Think back to Chapter 5 when commenting on this ethics situation. There are two types of internal controls; detect controls (a control that detects an error or fraudulent activities) and a prevent control (a control designed to prevent errors or fraudulent activities). (a) Name the detect control and the proposed prevent control. (b) Can you think of a better detect or prevent control that can be implemented in this situation? (c) Discuss the ethics of this situation.