Question :

What company policies or procedures could you recommend to prevent each of the subsequent activities?

a A clerk at the Paul Elverton company faxes a fictitious sales invoice to a company that buys a large quantity of goods from it. The clerk plans to intercept that particular payment check and pocket the money.

b The bookkeeper at a construction company has each of the three owners sign a different paycheck for her. Each check is drawn from a separate account of the company.

c A clerk in the human relations department prepares a fictitious employee in the personnel computer file. When this employee's payroll check is received for distribution, the clerk takes and cashes it.

d A clerk in the accounts receivable department steals $250 in cash from a customer payment, then prepares a computer credit memo that reduces the customer's account balance by the same amount.

e A purchasing agent prepares an invoice for goods get from a fictitious supplier. She sends a check for the goods to this supplier, in care of her mother's post-office box.

f A hacker manages to break into a company's computer system by guessing the password of his friend-Champ, the name of the friend's dog.

g An accounts receivable clerk manages to embezzle more than $1 million from the company by diligently lapping the accounts every day for three consecutive years.

h The company's local area network administrator traces a virus to an individual who accidentally introduced it when he downloaded a computer game from the Internet.

i A clerk at a medical lab recognizes the name of an acquaintance as one of those patients whose lab tests are "positive" for an infectious disease. She mentions it to a mutual friend and before long, the entire town knows about it.