An Internal Auditor Is Conducting an Assessment of the Organization's

An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control? 1. Daily report that identifies unsuccessful system log-in attempts. 2. Weekly management communication with tips on identifying possible fraud. 3. E-mail alert sent to management for checks issued over $100,000.00. 4. New hire training to explain fraud and employee misconduct.

A) 1 and 2 only
B) 1 and 3 only
C) 2 and 4 only
D) 3 and 4 only