A.

 
Sarat Seth was assigned to a job opening cash receipt envelopes from customers that have
already paid in their credit card balance. The documents that he is handling are used to
ensure that everything is accounted for and reconciled/  or their payment balance is
Updated. Sarat Seth Limited himself to one month due to the reason after a month, the
customers account will receive their updated billing statements and those accounts were
not updated will be complaining  which leads to investigation of all employees or in the
company and to avoid him getting caught he limits himself to one month.

 
B. 

To prevent and avoid these frauds or scams in the company, first and foremost the
company should ensure a background check in every employee before hiring them.
Second, the company should increase its supervision in every process that is happening in
the company especially in transactions or departments that have a high probability that
fraud or scam will happen. Third, set up a separate smaller mailroom for collecting cash
payments and assign the most reliable personnel with integrity and proper ethics. Fourth,
have the payments sent directly to the bank. And lastly, the company should implement
promotions or incentives to employees for their honesty, integrity, commitment and
loyalty to the company. This may serve as a model for the employees to follow job ethics
to prevent them from doing an illegal act in the company.