dolution

Tollbooth Fraud

Collectors at Tollbooths A and B (see figure) have colluded to perpetrate a fraud. Each day, Tollbooth Collector B provides A with a number of toll tickets pre-stamped from Tollbooth B. The price of the toll from Point B to Point A is 35 cents. The fraud works as follows:
Drivers entering the turnpike at distant points south of B will pay tolls up to $5. When these drivers leave the turnpike at Point A, they pay the full amount of the toll printed on their tickets. However, the tollbooth collector replaces the tickets collected from the drivers with the 35- cent tickets provided by B, thus making it appear that the drivers entered the turnpike at Point B. The difference between the 35-cent tickets submitted as a record of the cash receipts and the actual amounts paid by the drivers is pocketed by Tollbooth Collector A and shared with B at the end of the day. Using this technique, Collectors A and B have stolen over $20,000 in unrecorded tolls this year.

Required:

What control procedures could be implemented to prevent or detect this fraud? Classify the control procedures in accordance with the COSO framework.