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Which of the following controls would be most useful to prevent an employee from using the organization’s funds for inappropriate expenditures and falsifying financial records to conceal the fraud?

Which of the following controls would be most useful to prevent an employee from using the organization’s funds for inappropriate expenditures and falsifying financial records to conceal the fraud?
A . Segregating duties in the payroll processes.
B. Confirming receipt of goods or services.
C. Performing background checks on newly hired employees.
D. Requiring management approval for expenses.

Answer: D

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