The CFO of Flying Forward, a local tourist company, is concerned about internal controls in the human resources department because there have been overpaid invoices. To address these concerns, they hired you as a forensic consultant to develop training materials for the human resources department regarding internal controls. You are tasked with creating a job aid that will be used in training related to the internal control framework for the human resources department. In your job aid, you must identify internal controls and describe the importance of these controls in the prevention and detection of fraud.