Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

Exercise 16

Jack Drucker, an accountant working for a medium-size company, set up several dummy com- panies and began directing the computer to write checks to them for fictitious merchandise. He was apprehended only when several of the company executives began to wonder how he could afford a ski vacation in the Alps every year. What controls might have prevented this fraudulent activity?