You are a senior on the financial statement audit of Electronics, Inc. Preliminary reviews identify an inventory shortage in the section. Further testing reveals that a customer frequently bought large numbers of small electronic components using a certain cashier. Your team discovers that the thieves had colluded to steal electronic components by not recording the sale of items the customer took from the store. While collusion is difficult to prevent, your team recommends that the store could improve its control system by implementing all of the following except: 1) Implementing job specialties so that the same employee performs the same duties with a higher level of expertise. 2) Separating the payment for expensive items from the pickup of these items at a separate location. 3) Videotaping the cashiers and periodically reviewing the tapes looking for fraud and collusion. 4) Tagging each item with an electronic tag that can only be deactivated by scanning it into a cash register