- Responsible for vetting and authorising claims for reimbursement such as entertainment expenses.
- Indulges in security trading and delegates an Accounts Clerk to vet and authorise payment on his behalf.
- Enticed by colleagues, the Accounts Clerk turns a blind eye to false claims submitted by them in return for a share of the money.
- Fires the Accounts Clerk for negligence upon discovery of the scam by the external auditor.
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