Micro Chip Corporation (MCC) has a special PO Box for customer payments. Jane is responsible for:

- going to the post office every day,
- emptying the post office box,
- opening the mail,
- making a prelist,
- sending the remittance advices to accounts receivable, and
- sending the checks to the cashier's office.

Jane has opening a business account at her bank for Master Cleaning Company (MCC). Several of Micro Chips checks are made out with only the initials MCC. Jane selects certain checks made out only with the initials MCC and deposits them in her business account. She would destroy the remittance advice.

1) Name two controls that would prevent or detect this fraud.

2) Name two audit procedures that might detect this fraud.