• The internal auditing department was told that two employees were terminated for falsifying their time records. The two employees had altered overtime hours on their time cards after their supervisors had approved the hours they actually worked. Several years ago, the company discontinued the use of time clocks. Since then, the plant supervisor has been responsiblefor manually posting the time cards and approving the hours for which their employees should be paid. The postings are usually entered in pencil by thesupervisors or their secretaries. Afterthe postings for the week are complete, the time cards are approved and placed in the mail racks outside the supervisors' office for pickup by the timekeepers.Sometimes the timekeepers do not pick up the time cards promptly.

• Assuming the company does not wish to return to using time clocks, give 3 recommendations to prevent reoccurrence of the situation described. For each recommendation, indicated how it will deter fraudulent reporting of hours worked.