Which control is meant to prevent fraud?

The periodic presentation designed to strengthen fraud-resilience awareness is preventive because it seeks to influence behavior, increase awareness of fraud schemes, and discourage misconduct before it occurs. Preventive controls are intended to reduce the likelihood that an undesirable event will happen. A whistleblower hotline primarily supports detection and reporting after suspicious conduct is observed. A year-end reconciliation is also detective because it identifies discrepancies after transactions have been processed. Likewise, reviewing management-approved exceptions is a monitoring or detective activity because it evaluates whether prior decisions complied with delegated authority. The IIA’s fraud guidance emphasizes awareness, education, culture, and governance as important elements of fraud deterrence. Among the choices, the awareness presentation is the only control primarily designed to prevent fraudulent behavior before it occurs.