Ha! D) Natural reluctance to change? That's a good one. I guess some people would rather just ignore the fraud indicators than deal with the changes required to fix the problem.
I think the answer is C) Accountability and control. The CSA process helps organizations establish better internal controls and oversight to reduce the risk of fraud.
Hmm, I was leaning towards A) Fraudulent statements, but B) makes more sense. The CSA process is all about detecting and preventing fraud, not just identifying fraudulent activities.
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