The mentioned cased in below is done by Rajina Subramaniam

The mentioned cased in below is done by Rajina Subramaniam against her company name ING. THE multinational insurance and finance company ING suffered a $30 million net loss from the massive fraud committed by its senior accountant, Rajina Subramaniam, court documents reveal. Files released after Subramaniam was sentenced to at least seven years' jail, show the company has recovered only a third of the $45.3 million the 42-year-old stole over five years.
This is due, in part, to the fact that Subramaniam paid well above market rates for the salary. The court documents also paint a less-than-flattering picture of internal security at the section of ING where Subramaniam worked, ING Australia Holdings.
During her interview with police shortly after being arrested, Subramaniam said: ''My manager is so slack, he didn't care, so I was sort of doing it to see when I would get caught [but] you know, he just left it open for me.'' She said the manager - who cannot be named - would come in at 10am, and appeared not to be interested in the job. It is understood Subramaniam did not have any formal accounting qualifications, but had worked her way up from the position of assistant accountant. As a senior accountant she made 200 illegal transfers into her personal accounts or directly to shops and real estate agents. She then used the computer log-ins of former staff to delete the records or alter them so the transactions appeared legitimate. ''Whilst this conduct was deceptive, it was not particularly sophisticated,'' Subramaniam's defence barrister said during her sentencing hearing. An ING spokeswoman said the case was an exceptional circumstance of fraud, involving a trusted long-time employee. She said ING ''acted immediately to investigate and address the situation upon receiving the details of the fraud'' and was satisfied with its security measures.
The documents also raise questions about the ease with which Subramaniam was able to purchase items from Paspaley Pearls. She told police despite an initial request for her name, date of birth and postal address, staff never asked her ''where the money I was using to purchase jewellery came from or how I could afford to buy Paspaley jewellery''.
The documents show she developed personal relationships with a number of the staff and was wined and dined, including a dinner with the patriarch of the chain, Nick Paspaley. The company declined to comment, but said it formed many relationships with customers.
Source: http://www.smh.com.au/business/ing-takes-a-30m-hit-in-accountancy-fraud-case-20120215-1t6ru.html
Requirement
You have to prepare 1500 words essay incorporating the following questions.
What type of fraud is Rajina committing?
How could her employer detect this kind of fraud?
How could her employer prevent this kind of fraud?