Computer Frauds and Missing Control Procedures. The following are brief stories of actual employee thefts and embezzlements perpetrated in an IT environment.

Required:

What type of control procedure that might have prevented or detected the fraud was missing or inoperative?

An accounts payable terminal operator at a subsidiary entity fabricated false invoices from a fictitious vendor and entered them in the parent entity$$s central accounts payable$/$cash disbursement system. Five checks totaling $$155,000$ were issued to the $$vendor$.$