You are a fraud examiner performing an initial investigation involving potential fraud committed by Michael, the budget director at a local department store. You receive the following information during your investigation: Michael was a budget director in the men's department of the company. Michael's regular duties included overseeing the budget process for each department's cost centers and working with the company's budget officer to integrate the men's department budget within the store's overall budget. Michael often did not follow procedures, but management took no actions. Michael was delegated additional responsibilities by the head of the clothing department, including creating vendors and approving and processing vendor payments for other departments. The accounts payable clerks allowed departments to request that checks be returned to the requestors so the department could mail them. Michael requested that all checks from the men's department be returned to him for mailing. Describe the opportunities for Michael to commit fraud and how the fraud could be covered up. What controls could the store implement to mitigate the risk of future occurrences of fraud?