The article explores a case of employee fraud. Red and Blue Inc. owner Teri Bell was surprised when Sharon Stahl, controller of the company, informed her that they do not have enough money to cover their employee's payroll, which further intensified Bell's suspicion that Stahl is committing fraud by manipulating receivables, deposits and wire transfers. Lessons from this case includes prioritizing security of incoming cash and checks and background checks should be standard hiring procedure.