Management is responsible for establishing effective internal control for its organization, including measures to prevent, deter, and detect fraud. Appendix 7A on pages 294–296 describes antifraud programs and measures.
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 “create a positive workplace environment” provide:
(1) Two examples of antifraud controls.
(2) Two examples of factors that detract from a positive workplace environment.