Active Audit Committees help to deter financial statement fraud by doing which of the following:

	a.	Keeping management staff so busy, they dont have time to perpetrate a fraud.
	b.	Pressuring management to reduce corporate profits and to eliminate assets to discourage fraud.
	c.	Provide direction to internal and external auditors to ensure that only Board concerns are addressed without unduly burdening staff.
	d.	Work with internal and external auditors in the planning and review of audits and the resolution of audit findings.