This section of the course covered a lot of information about budgeting and variance analysis. While this information is certainly useful to outside investors, it is also extremely valuable to internal managers. These managers are often evaluated based on various results for their department and in some organizations are faced with extreme pressure to meet budgetary goals. There is a risk for unethical behavior and potential fraud by managers to try to make their departments look better. Please provide some examples of unethical behavior and potential fraud you think could exist in these situations. What types of internal controls would you put into place to overcome these risks?