1. Scenario: An employee consistently misstated his time card by returning at night and punching out then, rather than when his shift was over at 3:30pm. Instead of being paid for 40 hours per week, he was paid, on average, for over 60 hours per week for almost one year. When accused of the error, he denied any wrongdoing and quit.

Required: Based on the scenario, answer the following:

1. What are some of the risks?
2. What are some of the controls that would have prevented or detected the problem?
3. Develop a risk map (similar to any in Chapter 5) to map these risks.