Required: What general controls from above would be most effective in preventing or detecting each of the following errors or undesirable practices? Your answer can have more than one general control. Use the detailed control, not the header.

$1)$ A clerk in the personnel department lists a phantom employee in the personnel records; when the signed paychecks are received from the cashier for distribution, this clerk takes the paycheck for the fictitious employee, cashes it$,$ and keeps the proceeds.

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$2)$ A salesperson collects $$500$ cash on account from a customer and pockets the proceeds.

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$3)$ An accounts payable clerk prepares and submits an invoice form a fictitious supplier having the name of her mother, writes a check to the supplier and mails the check to her mother$$s address; the daughter and mother later split the proceeds.

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$4)$ Several employees pad the hours worked on their time cards to receive pay for overtime hours never worked.

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$5)$ An accountant steals payments made by customers by writing off the receivables against the allowance for doubtful accounts.

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$6)$ A salesperson using her microcomputer, which is interconnected to a local$-$area network, accesses the server containing payroll data and prints out a list of the salaries of the firm$$s sales personnel.