Fill in the blanks.

a$).$ Internal control consists of the related methods and measures adopted to $.$ its assets and enhance the and of its accounting recoras.

b$).$ The three main factors that contribute to fraudulent activity are depicted by the

c$)$ Employees of a company who evaluate the effectiveness of the company's system of internal controls on a year$-$round basis are called

d$)$ Two limitations of systems of internal control are the concept of and the