Bea Cyra is the warehouse manager for a large office supply wholesaler. Bea receives two copies of the customer sales order from the sales department. She picks the goods from the shelves and sends them and one copy of the sales order to the shipping department. She then files the second copy in a temporary file. At the end of the day, Bea retrieves the sales orders from the temporary file and updates the inventory subsidiary ledger from a terminal in her office. At that time, she identifies items that have fallen to low levels, selects a supplier, and prepares three copies of a purchase order. One copy is sent to the supplier, one is sent to the accounts payable clerk, and one is filed in the warehouse. When the goods arrive from the supplier, Bea reviews the attached packing slip, counts and inspects the goods, places them on the shelves, and updates the inventory ledger to reflect the receipt. She then prepares a receiving report and sends it to the accounts payable department.

What sorts of fraud are possible in this system? at least two (2).