QUESTION 31 Developing and promoting a well-defined corporate code of conduct is related to which element of the fraud-fighting model? a. Investigation and follow-up b. Education and training Tone at the top d. Proactive fraud detection QUESTION 32 A current rotio of less than one would be indicative of: a. A company with overstated inventory b. A company with a liquidity problem. c. A company with overstated sales. d. A company with overstated accounts receivable QUESTION 33 Proper segregation of functional responsibilities to achieve effective interal control calls for separation of the functions of a. Authorization, Execution, and Payment. b. Authorization, Recording and Custody c. Custody, Execution, and Reporting d. Authorization, Payment and Recording