QUESTION 34 The first step in developing an ethical culture is O a. To conduct criminal background checks on key employees b. To establish a thorough antifraud training program Oc. A code of ethics signed by all personnel d. A fraud-risk assessment using COSO standards QUESTION 35 Which of the following controls would most effectively minimize the need to correct failures to collect required customer Information in the account opening process? O a. An automated account opening platform that requires data entry prior to allowing the account to be opened. b. Requiring that a manager review and approve all new account application c. Documenting a procedure that sets forth the steps required to open an account Od. A quality review staff that checks paper applications to ensure all fields are complete