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Business Case Study Analysis - Internal Controls (Related to topics in Chapters 5 & 6) The following is an excerpt from a conversation between two store cashiers, Jenny Ross and Betty Lyons. Both Jenny and Betty are employed by Computron Electronics, a locally owned and operated electronics retail store. Jenny: Did you hear the news? Betty: What news? Jenny: Mary and Janice were both arrested this morning. Betty: What? Arrested? Are you serious? Jenny: No really! The police arrested them this morning. Put them in handcuffs; read them their rights-the whole works. It was unreal! Betty: What did they do? Jenny: Well, apparently they were filling out merchandise refund forms for fictitious customers and then taking the cash. Betty: I guess I never thought of that. How did they catch them? Jenny: The store manager noticed that returns were twice that of last year and seemed to have an increasing trend. When he confronted Mary, she became flustered and admitted to taking the cash, which was approximately $7,000 in a span of 3 months. Store management is going over the last six months' worth of transactions to try and determine how much Janice stole, as she apparently started stealing first. Task: Analyze the situation, and suggest an appropriate internal control procedure(s) that would have mitigated or detected the theft of cash