Ishigami Senku worked in the stockyard of a large building supply company. One day he unexpectedly left for California, never to return. His foreman seized the opportunity to continue to submit time cards for Senku to the payroll department. Each week, as part of his normal duties, the foreman received the employee paychecks from payroll and distributed them to the workers on his shift. Because Senku was not present to collect his paycheck, the foreman forged Senku's name and cashed it.

Required:

Describe two control techniques to prevent or detect this fraud scheme.

Subject: Accounting Information System