There should have been

$$

adequate records

comparisons and compliance monitoring

job rotation

limited access

mandatory vacation

proper approvals

separation of duties

smart hiring practices

$.$ Kershey should not have

$$

been allowed to approve the invoices

been allowed to refuse vacation

been allowed to stay in one role in the company

been hired

been working alone

had access to unsupervised work

had to record compliance requirements

$.$ An annual independent audit by

$$

the company's CPA

the company's HR department

the compliance department

the department supervisor

might possibly

$$

reveal a promotion

reveal job rotation potential

reveal the need for compliance updates

reveal the need for a supervisor check list

reveal unused mandatory vacation

select some of these invoices for inspection and verification

show that two people are needed for the job

$.$ The

$$

external auditors for

internal audit department at

management at

Smucker should audit$$ off$-$site employees.