Response to the following questions:
1. Why should the responsibility for maintaining the accounting records be separated from the responsibility for operations? Explain.
2. Assume that Leslie Hunter, accounts payable clerk for Campland Inc., stole $185,000 by paying fictitious invoices for goods that were never received. The clerk set up accounts in the names of the fictitious companies and cashed the checks at a local bank.
Describe a control procedure that would have prevented or detected the fraud.