(a) Receiving-dock personnel steal inventory and then claim the inventory was sent to the warehouse. (b) A company is late in paying a particular invoice. Consequently, a second invoice is sent, which crosses the first invoice’s payment in the mail. The second invoice is submitted for processing and also paid. (c) The petty cash custodian confesses to having "borrowed" $12,000 over the last five years. (d) Each Friday, approved supplier invoices that are due within the next week are routed from accounts payable to the treasurer’s department for payment. The cashier and treasurer are the only employees authorized to disburse funds, either by EFT or by printing a check. Checks are printed on dedicated printer located in the treasurer’s department, using special stock paper that is stored in a locked cabinet accessible only to the treasurer and cashier. The paper checks are sent to accounts payable to be mailed to suppliers. (e) Monthly, the cashier reconciles the bank statements and investigates any discrepancies with recorded cash balances. (f) A receiving clerk noticed that four cases of MP3 players were included in a shipment when only three were ordered. The clerk put the extra case aside and took it home after his shift ended. (g) An employee of the finishing department walked off with several parts from the storeroom and recorded the items in the inventory ledger as having been issued to the assembly department.