Câu 224: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following actions by management would reduce an employee's opportunity to commit fraud?

1. A. Establishing physical controls over company assets. — đáp án hiện tại
2. B. Eliminating bonuses tied to sales or other performance goals.
3. C. Defining ethical behavior expectations in the company handbook.
4. D. Identifying consequences, such as termination, for fraudulent activities.