Internal control remediation is one of the corrective actions discussed in Ch. 4 of the Fraud Management Guide to reduce the risk of similar fraud occurring and/or going undetected in the future. Fraud control activities are discussed in Ch. 3 of the guide. To prevent and/or detect senior management fraud, the Board of Directors needs to have in place a strong control environment that holds senior management accountable and minimizes their ability to override controls. Use the guidance found in the Guide to recommend changes to VPC's control environment that should be considered by Houston and Jersey to prevent and/or detect future unauthorized bonus payouts