Which is NOT a measure to reduce the opportunity to commit financial statement fraud?

Question

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Maintaining a security guard at each company location is not a measure to reduce the opportunity to commit financial statement fraud. The other options listed are all effective measures to reduce the opportunity to commit financial statement fraud. Accurate and complete internal accounting records ensure that financial information is recorded correctly and can be used to detect any fraud. Dividing important functions among employees and sharing control of one area reduces the risk of one person having too much control and potentially committing fraud. Maintaining accurate personnel records, including background checks on new employees, helps prevent hiring individuals with a history of fraud or unethical behavior.

Which Is NOT a Measure to Reduce the Opportunity to Commit