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Which of the following Is NOT Included In Ihe five fraud risk management principles described...

Which of the following Is NOT Included In Ihe five fraud risk management principles described In Fraud Risk Management Guide, a joint publication by COSO and the ACFE?

A.

Communicating the expectations of those governing the fraud risk management program

B.

Performing comprehensive fraud risk assessments to identify specific fraud schemes

C.

Deploying preventive and detective fraud control activities to mitigate fraud risk

D.

Developing one-time evaluations for each fraud risk management principle

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