Mark Kershey, a former Smucker employee, was charged with defrauding the J$.$M$.$ Smucker Company of more than $$4\mathrm{.}1$ million over a $16-$year period. Charges were filed in October $2014.$ In $201$ Kershey was sentenced to nearly five years in prison.

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Read the requirements.

Requirement $1.$ What internal controls could have been used to prevent Kershey from carrying out the false billing scheme?

There should have been separation of duties

$.$ Kershey should not have been allowed to approve the invoices An annual independent audit by the company's CPA might possibly select some of these invoices for inspection and verification $.$ The internal audit department at Smucker should audit off$-$site employees.

Requirement $2.$ What factors might have contributed to the weak internal control environment that allowed this scheme to exist for $16$ years? $($If an input field is not used in the table, leave the field empty; do not select an answer.$)$

Lack of: