First, from the case, it shows that the internal controls of the corporation are weak. This make their workers have the opportunities for doing fraud. The management department should always make sure that their employees always doing the right things for their duty but not always focus on their sales achieve goals. Besides that, operation manager also need to supervise their employees to make sure case of frauds will be reduce. In addition, Sears Auto Centers also can have segregation of duties in each department. Difference department have it own duty. This can avoid cheating in between the employees itself. For example, the person who checks the components of the automobile is separately with the person who repairs it. This can avoid repair worker overwork for their job.