Which of the following forensic accounting investigation services includes proactive employee strategies such as preemployment screening, employee training, and employee monitoring strategies?
A. fraud detection
B. fraud deterrence
C. fraud examination
D. fraud anticipation
Answer:B
Which of the following forensic accounting investigation services includes proactive employee strategies such as preemployment screening, employee training, and employee monitoring strategies?
A. fraud detection B. fraud deterrence C. fraud examination D. fraud anticipation
Explanation: B) Because fraud requires individual actors (the offenders), a reasonable starting point for fraud deterrence is employee relations. Proactive employee strategies include preemployment screening, employee training, employee monitoring, perception of detection (through internal controls and external audits), and organizational culture.