Internal controls case study solution

Evidently, Ben Bill had been enjoying the overlapping authority or position within the Tallahassee Bean Counters when it came to handling purchase orders, selecting the vendors as well as making payments to the vendors. He had an access to all of these actions due to which it was very easy for him to use his position for conducting fraudulent activities or practices. The party responsible for monitoring the routine functioning of the office has fallen victim of fraudulent activities or practices. TBC has suffered from severe financial loss because of the fraud done by Ben Bill, there fore TBC should contemplate to defy the party involved in such misleading activities, Ben Bill. It is recommended that TBC should file a lawsuit on the Ben on all of the revenues loss incurred because of Ben as well as for the falsification of the payrolls and unethical collection of salaries by him.
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The case study focuses on the three-way interaction among internal controls, staff behavior, and incentives. Sales employees are unlawfully supplying kickbacks to customers of the beer-distribution company. Consequently, sales staff are reimbursing themselves by filing fraudulent expense reports. The owner of the company faces the tough decisions: if he fires the employees involved, he faces the risk of an overall company shut-down. The case study ends with the question of internal methods to avoid similar occurences in the future.
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