I am writing the memo. I have to identify the specific element of the COSO flame

Question

I am writing the memo. I have to identify the specific element of the COSO flamework and how property implementing this element could have prevented or detected the fraud perpetrated at the company. The incident was
The accounting manager and his co-worker logged on as another to get work done. This allowed the accounting manager to request checks under one identity and then approve them under his account.
I thought this is the control activity component, and they need to give each employee their own password to access the computer to prevent the fraud.
I am not sure if this is control activity or information and communication. Please help me. Thanks.

Explanation / Answer

This is surely a element of control activity whereby one person password is known to another and the other person is able to make unauthorised transaction through login of other person. The company should specifically design it's control procedure so that the same type of activity is not repeated in near future also.

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