Management is aware of the increased requirements for a public company to maintain a system of internal controls to help prevent and detect fraud. The CEO, Kathy Adams, is also interested in using a proactive posture toward building an antifraud prevention program, including exploring using a proactive auditing approach to fraud discovery. Both the internal auditor and the external fraud investigator, and as well as accounting and consulting firms, have discussed proactive approaches for detecting fraud. Management is aware that eliminating the opportunity for fraud is critical. Recently, the Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), and the Association of Certified Fraud Examiners have adopted a comprehensive guide for managing the business risks of fraud. Prepare a report discussing the benefits of a comprehensive control program. Then, focus on the procedures the company should consider for preventive controls, including segregation of duties, authorizations, and physical controls in a fraud prevention program Deliverable Length: 5 page word document