"Identify one or more control procedures (either general or application controls or both) that would guard against the following error:
The Landsford brothers had lived in Center County all their lives. Ben worked for the local mill inthe accounts payable department and Tom owned the local hardware store. The sheriff couldn't believe that the brothers created several dummy companies that sold fictitious merchandise to the mill. Ben had the mill pay for this merchandise in its usual fashion, and he wrote off the missing goods as "damaged inventory"."