The following misstatements occurred in the records of ICW Company. For each misstatement, suggest a control to prevent it from happening.

1. A bill from a supplier was paid even though the shipment was not received.

2. A supplier’s bill was paid twice for the same purchase.

3. A plant employee increased his pay rate by entering the computer system using a plant terminal and altering the payroll records.

4. The cash receipts clerk kept a portion of the regular bank deposits for personal use and concealed the theft by manipulating the monthly bank reconciliation she prepared.