Management is responsible for establishing effective internal control for its organization, including measures to prevent, deter, and detect fraud. Appendix $7$A describes antifraud programs and measures.

Required:

a$.$ What are the three major categories of antifraud measures and the measures that should be established under each category?

b$.$ Under the measure of $$create a positive workplace environment,$$ provide

$(1)$ Two examples of antifraud controls.

$(2)$ Two examples of factors that detract from a positive workplace environment.