Sales Cycle
One common scheme in the sales cycle is lapping. For a person to carry on a lapping scheme for an extended period of time, she cannot afford to take more than a day or so at a time off work, Two possible prevention measures for lapping are: 1. forced rotation of duties and 2. forced taking of vacation. Segregation of duties can help prevent frauds such as larceny and write-off schemes. In many cases, a simple independent authorization step needs to be added to the business process