: The control mechanism that can prevent Miss Emma from perpetrating this unwanted fraudulent activity: The firm should implement the audit trail control mechanism to monitor access to business transactions and records. It will help the firm to monitor the unauthorised access attempts via offsite and network location (Kamaliah et al., 2018). The firm should implement an electronic sensitisation mechanism to detect unauthorised access by any people. The firm should be encrypted the sensitive data using the secured encryption method (RSA mechanism) to prevent fraudulent activities. The firm should also use the one-time password mechanism system in their AIS. It would prevent the installation of the sniffer program (Duffany, 2018). It would also prevent the sniffer program to detect the user ID and passwords of employees. The firm should establish a strong password control policy to ensure that the employees should create a strong password for login, and the password can be changed at regular intervals. The firm should perform a background check on employees of the organisation who are in a financial sensitive position (Ali et al., 2019). It would help in revealing that Miss Emma was completed her master degree in computer science, then why she applied for the account payable clerk. The firm should also implement the overtime policy to restrict and monitor the entire system and overtime hour worked by any employee. The firm should develop the encrypted and valid file vendor transaction recording with the appropriate and accurate security procedures in the particular function and places to limit the unauthorised access to the secure encryption key (Ylmaz et al., 2018). The firm can design the program in a certain way that only accepts certain inputs from the designated terminal, user and times of the day to prevent the input data alteration risk. The firm can terminate Miss Emma immediately due to the reason of unauthorised access to all computer information and equipment. It will help the firm to prevent the destruction or alteration of their sensitive financial records of the business.These are the control mechanism that can prevent Miss Emma from perpetrating fraudulent activity in the organisation.? References: Al-Dhamari, R., Almagdoub, A. and Al-Gamrh, B., 2018. Are audit committee characteristics important to the internal audit budget in Malaysian firms?. Contaduría y administración, 63(SPE2), pp.947-969. Ali, M.A., Azad, M.A., Centeno, M.P., Hao, F. and van Moorsel, A., 2019. Consumer-facing technology fraud: Economics, attack methods and potential solutions. Future Generation Computer Systems, 100, pp.408-427. 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Subject Name: Accounting
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