A client was informed through its hot line that David, the purchase clerk, periodically enters fictitious acquisitions. After John creates a fictitious purchase, he notifies Alice, the accounts payable ledger clerk, so she can enter them in her ledger. When the payables are processed, the payment is mailed to the non-existent suppliers address, a post office box rented by David. David deposits the cheque in an account he opened in the non-existent suppliers name.

Required:

Discuss computer fraud and how controls can negate this.

Suggest any five ways to prevent and detect the fraud committed by David.