Some years ago Starbucks corporation accused an employee and her husband for embezzling $3.7 million by billing the company for services from a fictious consulting firm. The couple created a phony company called RAD Services Inc. and charged Starbucks for work they never provided. The employee worked in Starbucks' information technology department. RAD Services Inc. charged Starbucks as much as $492,800 for consulting services in a single week. For such a fraud to have taken place, certain control activities were likely not implemented. Identify and describe these activities.