Scott Caldwell entered Harvest House Ministries, an Australian drug and alcohol rehabilitation facility, to try to kick a severe case of alcoholism. He got sober, and while he was residing at Harvest House he worked hard onand ultimately earneda professional accounting certificate. By this time, Scott was well-known to everyone at Harvest House, and thanks to his pleasant personality, had become well- likedeven trusted. So trusted was Scott by the directors of the organization, that they offered him a full-time job as a bookkeeper. He was given full authority to handle Harvest Houses day-to-day financial transactions and maintain its financial records. To Scott, nothing more wonderful could have happened. Everything went along fine for about five years and Scott proved to be a reliable employee. Until . . .A long-overdue surprise audit revealed that Scott had been diverting Harvest House funds to his own personal accounts for three full years. He had managed to embezzle about $300,000 from the charitys payroll and fundraising accounts before the audit revealed his fraud.

Required

How could this fraud have been prevented? List four (4) internal control measures that should have been implemented to prevent this fraud.