Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 45

A good fraud prevention program should address employees' motivation to steal from the company. The best method for doing this is to
A) Establish employee assistance programs.
B) Require a fidelity bond on all employees.
C) Require reconciliations of all accounts to be reviewed by a supervisor.
D) Ensure that all accounts with high inherent risk of fraud are audited.