Internal Control

$1$ Southeastern Paper hires temporary security guards to monitor inventory and ensure that only authorized personnel have access to the warehouse.

$2$ Southeastern Paper creates a remote work plan that includes testing the equipment of all corporate personnel and ensuring that they have appropriate network access from home.

$3.$ Southeastern Paper's data analysts create a vendor payment dashboard. It shows payments made to vendors by category, including the category Temporary Vendors. Southeastern Paper's management can look at this dashboard to see if any payments are made to temporary vendors after the milt has reopened. The dashboard also sends an email to management if any temporary vendors receive payments over a certain amount so management can review the payments for appropriateness,

$4.$ Southeastern Paper sends out the Internal Audit team to assist its warehouse personnel in valuing the lost inventory. The group does a physical inventory count and ties the data to the most recent inventory count or to the perpetual inventory records before the hurricane. This is standard procedure for Southeastern Paper, but it moved up the inventory count to immediately after the hurricane to ensure an accurate assessment of damage.

$5.$ Southeastern Paper creates a server backup location at a network operations center facility in Ohio, where there is less chance of a natural disaster. This facility backs up all the data stored at all Southeastern Paper's mills.