According to CSU-Global (2016), internal control is a process that requires a series of continuous activities and actions, and it can only provide reasonable assurance that all the objectives of the organization will be achieved. Therefore, management must establish effective and efficient control activities within the company that include controls over technology. According to Turner & Weickgenannt (2013), there are five control activities such as: authorization of transactions, segregation of duties, adequate records and documentation, security of assets and documents, and independent controls and reconciliations. According to the auditor, a single employee performed all of the various tasks at Norton Corporation and this employee authorized adjustments to the total inventory amounts recorded by the computer. In any organization, work-related procedures and tasks must be completed through specific authorization from a manager before a transaction can be completed. Additionally, it was not clear that the company's employees were well trained and understood when general or specific authorization was or was not required. The manager must establish the segregation of duties, authorization process and practices to ensure that the guidelines are followed by employees; this way, the company could keep the assets and documents safe and secure from any fraud. According to Whittington and Pany (2014), authorization of any transaction can be achieved by assigning authorized users of the terminal an identifying name which must be used before the system accepts the data and keeps a log of activities for prove unauthorized use. Not only by using segregation of duties and authorization of