QUESTION 9 Documents and records are an important control activity. Which of the following statements concerning this activity istrue? a. They serve as excellent preventive controls. b. Adequate accountability can exist even in their absence. c. The entire accounting system serves as a documentary control They are poor detective controls. QUESTION 10 In recent vears, onanizations have implemented a number of initiatives to more proactively detect fraud. The first andmost common proactive fraud detection approach has been to a, install reporting hotlines b. conduct undercover operations Ce install surveillance cameras. d collect physical evidence