Jiffy Trading runs 10 branches and pays for a variety of expenses. Anna, the Accounts

Payable Clerk of Jiffy Trading writes the checks for each supplier and the Accounting

Manager signs the checks. Anna decided she needs a raise and the Manager told her to wait

for six months. Anna devised a plan to get a raise on her own. She created a new supplier

account for her friends business, Prime Auto Parts. Anna also created two purchase orders

for Prime Auto Parts for 20,000 and 15,000 and wrote checks to pay theses invoices.

She knows the Manager will sign all checks only looking at the checks over 30,000. She

delivers the checks to her friend who will encash the checks and give the money to Anna.

Is this a good way for Anna to obtain a raise? Eventually, what will be the effect of her

actions? How can Jiffy prevent this type of incident?