The Mogel’s had mainly two streams of finance inflow, checks through the mail and the check and cash that passed through clerks and accounting officers to Winkers’ desk. The checks that were sent by customers through mail went directly to Winker’s desk making him the sole person who was encountering the payments through the mail direct from customers. One of the controls that made it hard for winker to forge the payment through the mail as he was to be solely held accountable, unlike the cash and route checks which passed through the hands of clerks.

Even though the checks reached Winker’s desk direct, he was also held solely accountable in verifying them according to the payment plans that customers had signed with the company.

On the other hand, usually, checks and other document sent through emails have a time stamp that may make it hard for him to manipulate through the unusual general ledger adjustments. Moreover, he could not destroy the document and pose as missing since their auditors could trace it back from customers.

Skimming was one of the tricks that he uses, and this was evident when he was taking the money for himself but still held the documents that indicated the transactions which would work as his fall back until the time he was fired that he messed up with the papers.

As some employees would do, he got into gambling to cover up his sources of fortune of getting the money. Another main skimming tactic that he employed was recording delayed payments in the books of account which was not turning up to cover him when auditors were going to verify with the customers.

 
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