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Answer (B) is correct . Even the best internal control cannot guarantee the complete elimination of employee fraud. Effective internal control will reduce the amount of employee fraud and probably detect losses on a timely basis.

Answer (A) is incorrect because It is a benefit of strong internal control. The cost of the external audit will be lower because of the reduction of the audit effort related to substantive testing.
Answer (C) is incorrect because It is a benefit of strong internal control. Management will have better data for decision-making purposes.
Answer (D) is incorrect because It is a benefit of strong internal control. Management will have some assurance of compliance with the FCPA.