Pam Crawford is the vice president of the HMO of Millbridge. The organization bills and collects premiums from employers for their employees who are enrolled as members of the HMO. In turn, it receives bills from hospitals and physicians for care they have given to the members. Pam is in charge of optimizing the use of resources and safeguarding the resources of the HMO. She knows that if anything goes wrong (e.g., waste of resources, embezzlement), she will be held responsible. Therefore, she has called you in as an expert consultant in the area of accountability and control. She has asked you to recommend specific procedures and policies for enhancing the internal controls for the organization.