An Internal Auditor Is Conducting an Assessment of the Organization's

question 21

Multiple Choice

An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control? 1. Daily report that identifies unsuccessful system log-in attempts. 2. Weekly management communication with tips on identifying possible fraud. 3. E-mail alert sent to management for checks issued over $100,000.00. 4. New hire training to explain fraud and employee misconduct.

• A) 1 and 2 only
• B) 1 and 3 only
• C) 2 and 4 only
• D) 3 and 4 only

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Definitions:

Reader's Reason

The logical or motivational basis upon which a reader approaches a text or piece of communication.

Ciliated CNS Neuroglia

Specialized cells in the central nervous system with hair-like structures, involved in moving fluid or debris across their surfaces.

Cerebrospinal Fluid

Clear, colorless body fluid found in the brain and spinal cord, providing cushioning and maintaining a stable environment.

Ependymal Cells

Glial cells that line the ventricles in the brain and the central canal of the spinal cord, involved in the production of cerebrospinal fluid.