Which of the following is a detective control strategy against fraud?
A.
Requiring employees to attend ethics training.
B.
Performing background checks on employees.
C.
Implementing a control self-assessment.
D.
Performing a surprise audit
The Answer Is:
D
This question includes an explanation.
Explanation:
Performing a surprise audit is a detective control strategy against fraud. Surprise audits can uncover irregularities and fraudulent activities that might not be detected through routine audit procedures. By their unexpected nature, they can serve as a deterrent against fraud and help identify breaches in internal controls.
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