- Part of avoiding fraud is to create a positive work environment. Describe a few conditions
mentioned within the case that could contribute to a poor work environment. - What symptoms should an auditor look for to determine if fraud is occurring within the
retention department? - (a) There are five primary control procedures or activities. List and explain which two
procedures you feel would be most effective in improving the control system of the retention
department.
(b) Include in your explanation specific examples of controls that should be implemented.
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