To create a control environment that instills a culture of accountability over improper payments, the following strategies should be 
Holding people accountable when payments are improper is the goal.
The intention here is less about instilling accountability and more about not getting caught.
The soldiers are marching.
A man is wearing a blue sweatshirt.
They find it easy and fun to complete.
A train is stopped.
The man is walking.
A group of men are swimming near a boat in dry dock.