What is the primary objective a manager's fraud brainstorming session?

Fraud brainstorming allows management override would be standing in excess of approved limits. A manager's authorization would be required to process such exceptions.

Matching purchase orders to accounts payable enables the auditor to verify that purchases are properly recorded as payables. It would not reveal management override.

Tracing sales orders are properly recorded in the revenue account. It would not necessarily reveal management override.

Reviewing minutes of the board meetings enables the auditor to verify that the board has authorized certain types of transactions a sign that management has properly sought approval. It does not indicate management override.