John Smith worked for a small private institute teaching business and accounting subjects. John started in the organization working in student administration. As john was a diligent worker, he was promoted very quickly acquiring many new roles and responsibilities on the way. Some of these responsibilities included signing and approve timesheets of academics for activities such as marking and teaching of extra classes. John was also responsible for hiring and approving timesheets of all new academics. Unbeknownst to the institute until sometime later, John had siphoned off with more than $500,000 of funds that were fraudulently obtained.

Required Describe how you think John managed to steal the money and describe two control techniques to prevent or detect this payroll fraud scheme