$6\mathrm{.}19$ When auditing with $$fraud awareness,$$ auditors should especially notice and follow up employee activities under which of these conditions? a$.$ The company always estimates the inventory but never takes a complete physical count. b$.$ The petty cash box is always locked in the desk of the custodian. c$.$ Management has published a company code of ethics and sends frequent communica tion newsletters about it$.$ d$.$ The board of directors reviews and approves all investment transactions