33 According to Sadgrove (1996) a fraud vulnerability analysis involves assessment of: a. How often management checks on staff who have access to valuable assets. put of b. Fraud culture and tone at the top. C. What assets are at risk, how effective controls are, who might take the assets and benefit from them, and how they might take the assets. d. Whether a Fraud Policy exists. e. What assets are at risk and how effective controls are