أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Prevention of frauds is correct
D becouse main task is to identify the short coming and support managment attain its goals in accordance with the compliance, pattern defined and regulation policies.
Short fall to these may become a out root to fraud existance chances.
Internal Audit has2 major roles
Assurance and advisory.