IIA-CIA-Part1 Exam Dumps | Which of the following is a limitation of detective internal controls in fraud management?

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Question 210/349

Which of the following is a limitation of detective internal controls in fraud management?

A. Implementation costs tend to be higher than the expected benefits.

B. They tend to be easy for fraudsters to circumvent.

C. They are not designed to improve efficiency of operations.

D. They are not effective in preventing fraud.

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