Employee theft is a major problem in the U.S. retail industry. Information obtained from Security Info Watch reported that 23 major retailers alone apprehended over 1.1 million shoplifters and dishonest employees, and recovered more than $189 million from these thieves in 2012. Identify at least 4 internal controls effective in mitigating employee theft and/or fraud. Provide at least 2 examples of internal controls that could be implemented to reduce theft in the U.S. retail industry.