Campos took advantage of his authorization because he was the trusted employeewho got trusted too much from Dodges’. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets fromaccounting. A person who has temporary or permanent custody of an asset shouldnot account for that asset. This is because by allowing one person to perform bothfunction increases the risk of that person disposing of the asset for personal gainand adjusting the records to cover up the theft. As we can see in this case, Camposwas the only one who responsible for every task