Okay, let me see. A is creating an audit trail, which is more of a detective control to identify issues after the fact. C is reconciling purchase orders, which is also more of a detective control. D is reviewing expense accounts, which is similar to C. That leaves B as the preventive control option, so I'll go with that.
This looks like a tricky one. I'll need to carefully review the Integration Procedure and the OmniScript to see where the data mapping might be going wrong.
I'm confident I know the answer to this one. The primary objective of promoting a risk-aware culture is to enable risk-based decision making. That's the foundation for everything else, like understanding risk appetite and improving audit results.
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