Internal Controls An employee of a trucking company was responsible for resolving roadway accident claims under $25,000. The employee created fake accident claims and wrote settlement checks of between $5,000 and $25,000 to friends or acquaintances acting as phony "victims." One friend recruited subordinates at his place of work to cash some of the checks. Beyond this, the employee also recruited lawyers, who he paid to represent both the trucking company and the fake victims in the bogus accident settlements. When the lawyers cashed the checks, they allegedly split the money with the corrupt employee. This fraud went undetected for two years. Which of the following might have helped prevent the fraud? a. tracking physical evidence of the accident claims b. requiring that one person be in different positions of control c. talking to victims before payments are made d. ensuring that the employee's decisions are all that is necessary to initiate payments