Which internal control procedure(s) would best prevent or detect the following threats?

a. A company has developed a unique product that is rather complex to manufacture

and that contains a large number of unique components, but its manufacturing is a

tedious, time consuming process.

b. The production employee requested additional raw materials not indicated on the

bill of materials and asked the inventory control clerk to immediately send over the

raw materials without waiting for the proper documentation, claiming that the production

run was halted as there was a shortage of those raw materials.

c. A compressor used in production malfunctioned and caused a fire on the production

line.

d. The quantities indicated on the materials requisition and the move tickets of raw materials

for transfers to the factory were indicated as 3% more than required and the

excess arriving at the factory was then sold privately.

e. An engineer accessed the inventory records from the engineering department to update

them.

f. Physical work-in-progress inventory counts did not match the records in the production

information system.

g. A move ticket was completed by a production employee to illegally obtain raw materials

from the storeroom.

h. A staff member in production sent the exact steps for manufacturing a novel item to

the production engineer via email, but somehow this information made its way onto

a social media platform.

i. An employee entered part number 589974 instead of part number 589947 as being

used in the production of a specific item

j. Expensive equipment required for the production of a new item was purchased directly

out of a departmental budget.

k. A fast-fashion clothing manufacturer was forced into having an end-of-season sale

to move large quantities of excess stock from its inventory to improve its cash flow.

l. A company developed a new product and required several new staff members to man

its production line. Planning was ahead of schedule and it was possible to start production

earlier than anticipated. Despite proper planning, there was clear evidence of

poor performance on some areas of the production line