Implementation of appropriate internal control mechanisms

(15 marks) Read the case and answer the question that follows.

In 2002, the WorldCom scandal became one of the largest accounting frauds in history when the company revealed its wrongdoing and was subsequently forced to file bankruptcy and write off $50 billion in losses. The scandal began when WorldCom CEO Bernie Ebbers employed a business strategy of achieving growth through acquisitions. He acquired MCI Communications and then proposed a merger with Sprint, but was forced to abandon the Sprint merger in 2000. Determined to show increased revenue despite a slow-down in mergers and acquisitions, Ebbers manipulated the books to satisfy Wall Street’s expectations. The scheme was detected when a capital expenditures audit revealed suspicious journal entries. WorldCom’s internal audit team discovered improper accounting in expenses over five quarters.

(Source: https://acfeinsights.squarespace.com/acfe-insights/2017/1/18/10-infamous-fraud-cases-of-the-21st-century)

Explain any THREE ways how implementation of appropriate internal control mechanisms could have helped in preventing this accounting fraud in WorldCom.