You are the CEO of West Coast Design Inc. During last year, one of your employees, Brooke Miles, accounts payable clerk for West Coast Design Inc., stole by paying fictitious invoices for goods that were never received. The clerk set up accounts in the names of the fictitious companies and cashed the checks at a local bank. In this year, you had decided to take Accounting 1A course at De Anza College and you had learned a lot about internal business control set up and its proper maintenance; the five elements of internal control, which are: (1) the control environment, (2) risk assessment, (3) control procedures, (4) monitoring, and (5) information and communication. Especially, you had real good realization yourself the critical fact that the control procedure requiring responsibility for a sequence of related operations should be divided among different employees. This weakness in the internal control may permit irregularities (fraud, defalcations, etc.). Discussion Question: Describe a control procedure that would have prevented or detected the fraud