JACKSON, Miss. (AP) A former sheriff in Mississippi and a former worker at a county hospital each has been indicted on charges of embezzlement.

State Auditor Shad White said former Yalobusha County Sheriff William Lance Humphreys was formally charged after he allegedly stole nearly $5,000 from the countys Inmate Canteen Account, which is used to provide educational and recreational resources to county inmates, Whites office said in a news release Monday.

Humphreys is accused of transferring money from the canteen account into his personal bank account in 2018.

Review the above article on embezzlement and answer the questions below.

Describe the cash controls that were lacking or circumvented.

Describe appropriate controls that might have prevented the fraud.

Support your plan with examples and provide a rationale.