Question: "Roger was the controller for a midsize soft drink bottler and distributor. Roger perpetrated a very simple skimming scheme. The daily bank deposits that arrived on his desk had already been prepared by a bookkeeper. Attached to the deposit slip was documentation in two forms: The bookkeeper prepared a list of payments on accounts receivable and each route salesman prepared a deposit for the cash he had collected. Roger left the accounts receivable alone. But for the route deposits (cash sales) he kept a handy supply of blank forms in his desk. After everyone went home, Roger simply removed cash from one of the route deposits and prepared a new form showing the lower deposit amount. Then he'd throw away the deposit slip prepared by the bookkeeper and fill out another in his own handwriting. In an effort to avoid detection, Roger rotated the route salesman he shorted and he took cash on an irregular basis."

Just before he was fired, Roger made a journal entry for over $380,000 debiting cost of sales and crediting inventory. The reason for the journal entry was noted "To adjust inventory to actual value."

What are some controls that could have been put into place to prevent this from happening?