Recognize one or more control procedures (either the general or application controls or both) which would guard against the following error:

The Lands ford brothers had lived in the Center County all their lives. Ben worked for the local mill in the accounts payable department and Tom owned local hardware store. The sheriff couldn't believe that the brothers generated different dummy companies which sold fictitious merchandise to mill. Ben had the mill pay for this merchandise within its usual fashion, and he wrote off the missing goods as the "damaged inventory".