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Answer :
In the Ernie Philips case, the scheme of check tampering was accomplished by Ernie Philips, who was responsible for the company's accounting and financial records.
He altered checks by adding fictitious payees or increasing the amount payable on legitimate checks. He then deposited these checks into his personal account and covered his tracks by altering the company's records.
To prevent this scheme from occurring, management could have implemented several measures. One such measure could have been to segregate accounting duties between different employees so that no single person had complete control over financial records and transactions. Another measure could have been to implement a system of checks and balances, where different employees were responsible for different parts of the accounting process and were required to cross-check each other's work.
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