Management is responsible for establishing effective internal control for its organization, including measures to prevent, deter, and detect fraud. Appendix 7A describes antifraud programs and measures.
Required:
a. What are the three major categories of antifraud measures and the measures that should be established under each category?
b. Under the measure of “cre@te a positive workplace environment,” provide
(1) Two examples of antifraud controls.
(2) Two examples of factors that detract from a positive workplace environment.
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