An auditor should consider two key issues when obtaining an understanding of a client's internal controls. These issues are * O the effectiveness and efficiency of the controls. O the frequency and effectiveness of the controls. the design and utilization of the controls. none of the above The most effective way to prevent and deter fraud is to implement programs and controls that are based on core values embraced by the company O hire highly ethical employees. communicate expectations to all employees on an annual basis. terminate employees who are suspected of committing fraud