Consider the following two cases of fraud.

1. There have been recent reported incidents of attempted fraud on a variety of organisations. The fraud involves sending invoices for services or products not ordered or requested by the organisation. They tend to be for advertising or listing in a publication. The invoices can look very credible.

2. Over a four-year period, a payroll clerk of a large supermarket chain stole more than $2.5 million from her employer. She supervised a safe containing a $20 000 cash float that covered staff wages, cash advances and petty cash. As the float ran low she ordered more cash, but falsified the accounts to hide the money she took for herself.

Outline the internal controls that would be likely to prevent, or at least detect, the above frauds at an earlier date.