The Local Newspaper Reported an Investigation of a City Recreation

The local newspaper reported an investigation of a city recreation leader in San Juan Capistrano,California.According to the newspaper report,David Hart,a part-time employee for 3 years of the city recreation department is suspected of taking as much as $30,000 in league fees.Officials allege Hart took checks made out to the city from softball and basketball teams participating in league play and wrote "in care of David Hart" on them,and deposited them in this account.The city spotted discrepancies in Hart's financial statements in November and hired an auditing firm to investigate.David said that he deposited the checks,and then used the money to pay umpires and referees.When the season ended,he gave the city the balance.a.Describe several auditing procedures that might be used by the auditors hired to investigate the theft to determine the validity of the city's allegation against David.b.After you finish your audit,what internal controls will you suggest the city to implement to prevent future theft of recreation fees?