What company policies or procedures would you recommend to avoid each of the following activities?

A clerk at the Paul Yelverton Company faxes a fictitious sales invoice to a company that purchases a large quantity of goods from it. The clerk plans to intercept that particular payment check and pocket the money.

A clerk in the human relations department creates a fictitious employee in the personnel computer file. When this employee's payroll check is received for distribution, the clerk takes and cashes it.

A clerk in the accounts receivable department steals $250 in cash from a customer payment, then prepares a computer credit memo that reduces the customer's account balance by the same amount.

A purchasing agent prepares an invoice for goods received from a fictitious supplier. She sends a check for the goods to this supplier, in care of her mother's post-office box.

The company's local area network administrator traces a virus to an individual who accidentally introduced it when he downloaded a computer game from the Internet.

In the table below:

(a)Identify five (5) risks present in the previously listed activities.

(b)Recommend a control for each of the risks you identified.

(c)Classify each of the control activities as preventive, detective, or corrective.