Generally speaking, the separation of accounts and things is an effective way to prevent fraud, that is, the posts of account management and money management are separated, independent and supervised. The money and goods of the day should be counted clearly and checked with the sales schedule and warehouse delivery schedule. Of course, even the best internal control system will fail if several positions collude with each other. But it's hard to cheat in that case, so job separation is an effective way to prevent cheating!