The controller regularly wrote herself extra paychecks, which she backed out with an "adjustment check" to net the transaction as zero on the company's books. The review of the payroll register would show the two transactions canceling each other out. Nevertheless, the action resulted in actually disbursing the additional funds into the controller's bank account. Over the course of the payroll cycle, the controller was paying herself two to three times her salary. The controller compounded the loss from her scheme with an extra element. She entered negative amounts on her paycheck for her usual deductions, such as employee-paid health care premiums and state withholding, thus increasing her net pay. But she posted positive amounts in the adjustment checks, forcing the company to ultimately pay her portion of health insurance premiums and withholding amounts. She was also able to submit other employees' expense reports as her own, forcing the practice to reimburse the same set of expenses twice. Obviously, segregation of duties was a