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Tom's wife Dina owns a printing business in town. Tom works in the accounts payable department of Jiffy Lube Company. Dina prints invoices for work supposedly done for Jiffy Lube (no actual work was performed) and Tom places the invoice in the approved for payment invoice pile. Jiffy Lube pays these invoices and sends Dina a check.
a) Name two internal controls that might prevent or detect these fraudulent payments.
b) Name two audit procedures that might detect this fraud.
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