What can a company do to prevent money laundering from an A/P clerk that writes the checks for vendors, and is the controller of signing the checks? What essentially will be the effect of her actions in terms of business wise, and legally?

Scenario: She creates a new vendor for her friend's business and creates two purchase orders for random car detailing services for $75 and $70. She writes the checks to pay these new vendors knowing the controller will only pay close attention to checks over $100. She delivers the checks to her friend to deposit in his bank account, and then he writes her a personal check for the full amount of $145.