When the auditor was reviewing the payments from various landowners for development cost, he discovered that a certain landowner missed three months payments. Upon confirmation from said landowner, check stubs and canceled checks equivalent to the missed payments were submitted to the auditor. After further verification, he found that subject checks were traced to be deposited to the account of company accountant.

Required:

If you are the auditor, what specific control procedures would you recommend? Give at least four (4) preventive or detective controls.