Based on PCAOB standards for an internal control audit, which of the following is least likely to indicate a significant deficiency relating to a client's antifraud programs?

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According to PCAOB standards, an active engagement by the audit committee in discussions on the topic of fraud is a strong indicator of effective antifraud programs. Therefore, option B is least likely to indicate a significant deficiency. The other options (A, C, and D) all suggest weaknesses in the client's antifraud programs and may indicate significant deficiencies. Option A suggests a lack of a program for anonymous submissions of alleged fraud, which can be important in detecting and preventing fraud. Option C suggests that senior management delegates responsibility for oversight of antifraud programs, which can result in inadequate oversight. Option D suggests a lack of interaction between the audit committee and the internal audit department, which can result in inadequate attention to fraud risks.

Based on PCAOB Standards for an Internal Control Audit, Which