Luna Emma, a woman from Melbourne, was a shopping addict and had run up considerable debt on excessive purchases of jewellery and clothes. She would also go to the grocery store and use plastic, take her kids to miniature golf, and go bowling with her husband. Christmases were a "little bigger," with gifts like $100 remote-control cars for her sons. Her husband was not aware of the addiction. She made $21 an hour at work, and her husband earned a little bit more as a machinist at an aircraft company. Family finances were a constant balancing act. Luna turned to her employer, Rohit Consulting. She raised money to pay down her obligations by repeatedly padding the company's expense accounts. She took reimbursements for trips and conferences she did not attend. In her three years of work, she had collected a total of $240,000 from her employer. It got to the point where she didn't feel like she was doing anything wrong. When Rohit found out, Luna admitted the fraud and pled guilty to one count of fraud and said that she was planning to pay it back.

1. What type of fraud did Luna Emma commit?

2. Explain any three factors/weaknesses that could have resulted in this type of fraud.

3. Identify 4 strategies (steps) that could be used to avoid or reduce this kind of fraud in a company? Explain in this case.