题干：下列哪一个是最有效的阻止佣金的欺诈行为
A.雇用员工的道德，员工培训，职责分离。
B强大的内部控制.政策和惩罚不道德行为。
C.员工培训，职责分离，并惩罚不道德行为。强大的内部控制
D.政策，职责分工，并要求员工放假
考点：Internal Controls -- Risk and Procedures for Control-Legal Aspects of Internal Control
关键词：internal control
解题思路：内部控制环境，职责分离可以有效的防止舞弊行为
Employers really cannot tell whether a potential employee is ethical or unethical, so hiring only ethical employees is an impossibility. Employee training is important for having a competent workforce, but it does not deter fraud.
Punishment for unethical behavior is not an effective deterrent to fraud. The punishment takes place after the unethical behavior takes place, so it has not prevented the unethical behavior. Furthermore, unethical behavior does not necessarily indicate fraud is taking place; and an employee who is committing fraud may appear to be the most ethical person on the staff.
Employee training is important for having a competent workforce, but it does not deter fraud. Punishment for unethical behavior is also not an effective deterrent to fraud. The punishment takes place after the unethical behavior takes place, so it has not prevented the unethical behavior. Furthermore, unethical behavior does not necessarily indicate fraud is taking place; and an employee who is committing fraud may appear to be the most ethical person on the staff.
Policies of strong internal control are essential, because if a company has weak internal controls, it is putting itself at risk for employee theft. Segregation of duties is one of the most important internal controls. It ensures that no individual is given so much responsibility that he or she is in a position to both perpetrate and conceal a fraud. Requiring vacations is also effective and important, because it gives other employees and managers access to what the vacationing employee has been doing. A person who is committing fraud doesn't want to be away from their job responsibilities, because they usually need to do something every day to keep the fraud covered up. If employees know they are required to be totally away from their workplace continuously for a certain amount of time every year, they will be less likely to embark upon a course of action that they know will require them to be there every day.
