A friend you have not seen for years has just contacted you concerning a possible fraud in his company. Your friend remembers you taking a fraud examination course during college and he would like your help. Your friend suspects that the controller is skimming some of the cash that is coming in from customer payments. Since your friend's company is quite small, there are few controls requiring segregation of duties. Although your friend has a very positive relationship with this controller, your friend would like to know the best possible pattern of techniques to help see if this controller is in fact stealing the cash. Prepare a "target" diagram showing the list of steps your friend should follow.