The theory behind is that if people know their work or activities will be monitored by others, the opportunity to commit and conceal a fraud will be reduced.
A) documentation
B) segregation of duties
C) system of authorizations
D) independent checks

Question

Quizplus · Accepted Answer

The theory mentioned in the question is related to the concept of independent checks. Independent checks involve monitoring and reviewing activities by a separate party to detect and prevent fraud. This concept is based on the assumption that if employees know their work is being closely monitored, they are less likely to engage in fraudulent activities. Hence, the best answer is D - independent checks.

The Theory Behind Is That If People Know Their Work