What are the benefits of a comprehensive control program? If you were advising this corporation, what would be the specific benefits for it? What procedures should be considered for detective controls, including independent checks and a system for documents and records? Because an amusement park deals with a large amount of cash and electronic funds like credit cards, discuss the possibility of a fraud hotline as part of your program. Remember that an amusement park is just like a corporation in organization and goals for making profits. How can a hotline be implemented as a tool for preventing and detecting fraud? What recommendations would you offer the CEO to encourage a culture of honesty, openness, and assistance? Do you think that a culture of honesty, openness, and assistance can exist as suggested by Ms. Moore? Or is it a utopian idea with no understanding of how human nature works?