Which monitors of a firm,other than the board of directors,are most likely to detect outright fraud?

Question

Quizplus · Accepted Answer

Employees are the ones who are more likely to detect outright fraud as they work in close proximity with the operations and might have direct access to the evidence of fraud. They are more likely to come across suspicious activities and report them to the management or the whistleblowing hotline. Other monitors might not have access to such detailed information and might not be able to detect fraud as easily.

Which Monitors of a Firm,other Than the Board of Directors,are