Question $49$ Data driven approaches and data analysis will not detect all fraud schemes because: The inherent operational risk that negligent low level employees' failure to comply with internar control procedures which will not be caught by variance reports Division of labor, control and separation of duties among several employees seldom works as a check and balance or internal control procedure Modern inventory control procedures cannot operate at $100\%$ accuracy and efficiency Bribery, kickbacks, corruption and collusion usually involve circumvention of controls by top executives