Which of the following would be a preventive control for helping to manage fraud in an organization?

Which of the following would be a preventive control for helping to manage fraud in an organization?
A . Reviews of reports to determine which issued payments lack evidence of supervisory review.
B. A monthly review of new vendors performed by management for reasonableness.
C. Bank reconciliations performed on a monthly basis by the accounting department.
D. A code of conduct and whistleblower policy that must be signed by all employees annually.

Answer: B

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