Starbucks Corporation accused an employee and her husband of embezzling $3.7 million by billion the company for services from a fictitious consulting firm. The couple had created a phony company called RAD Services Inc. and charged Starbucks for work they never provided. The employee worked in Starbucks Information Technology Department. RAD Services Inc. charged Starbucks as much as $492,800 for consulting services in a single week. For such a fraud to have taken place, certain control activities were likely not implemented. Identify and describe these control activities.