Câu 13: CFE - Fraud Prevention: Certified Fraud Examiner - Fraud Prevention

Which of the following is NOT included in the five fraud risk management principles described in Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

1. A. Performing comprehensive fraud risk assessments to identify specific fraud schemes
2. B. Developing preventive and detective fraud control activities
3. C. Communicating the expectations of these governing the fraud risk management program — đáp án hiện tại
4. D. Eliminating all known fraud vulnerabilities in the organization