At a minimum, corporate governance should address three issues: (1) creating and maintaining a culture of honesty and high ethics, (2) evaluating fraud risks and implementing programs and controls to mitigate them, and (3) _____________________.

Question 4 options:

A	Keeping sound meeting minutes that reflect that the board reasonably performed its duty of care
B	Engaging in strategic planning as a means of ensuring appropriate company goals
C	Developing an appropriate antifraud oversight process
D	Hiring a capable CEO and maintaining robust oversight of that individual