please help me understand the following situations and the issues and provide recommendations by addressing the controls. what controls are applicable and how?

The owner comes in early every day and issues duplicate payments to vendors when they call and claim the previous payment they received did not clear the bank. ( There are numerous duplicate checks with the same check numbers). The bank account has not been reconciled for a year and the account is overdrawn. The person who issues the checks and receives payments also is responsible for the bank reconciliation. Employees have been issued company credit cards to buy merchandise and cover business expenses. There is no approval process for payment of credit card balances (the controller discovered non-business related transactions on the credit card bills submitted for reimbursement) 1