Susan Boyd graduated from State University as an accounting major and is now working for a medium-sized company. Susan was very clever and quickly realized that she could set up several dummy companies that would direct the company computer to write checks to her dummy companies for fictitious merchandise. Her scheme was discovered when several of the company executives began to wonder how she could afford to live in one of the priciest subdivisions in town and drive a very expensive vehicle. What controls, in your opinion, might have prevented Susan from engaging in this fraud?