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Management at ABC Company wants to transfer one of the risks identified during the company's...

Management at ABC Company wants to transfer one of the risks identified during the company's fraud risk assessment process. Which of the following actions would be MOST APPROPRIATE to support this response?

A.

Implementing additional preventive and detective controls

B.

Discontinuing the underlying activity completely

C.

Deciding not to implement any responsive measures

D.

Purchasing fidelity insurance to protect against the associated risk of loss

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