Tom is a senior$-$level project manager at a small construction management company. The company is comprised of less than $20$ individuals and has brought in revenue of over $$5$ million each year for the past five years. Due to the close working relationships of all coworkers, many of the day$-$to$-$day responsibilities are shared and there seems to be a lack of segregation of duties. This is especially true on the upper$-$management level. Tom is currently the acting CFO and works with the accountants in the preparation of financial statements.