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Answer (A) is correct . Strong internal control policies are essential for establishing the “tone at the top.”? Segregation of duties is one of the most fundamental forms of internal control. Requiring vacations makes it difficult for employees to carry on undiscovered fraud in the absence of collusion.

Answer (B) is incorrect because Punishment for unethical behavior is not as effective a means of deterring fraud as requiring employees to take vacations.
Answer (C) is incorrect because Punishment for unethical behavior is not as effective a means of deterring fraud as requiring employees to take vacations.
Answer (D) is incorrect because While hiring employees with ethical mindsets is important, an employee’s mental attitude is subject to change during the course of employment.