Final answer:
The correct answer is D) Ignoring segregation of duties.
Step-by-step explanation:
The correct answer is D) Ignoring segregation of duties.
Segregation of duties is an essential element of internal controls in organizations. It involves dividing certain tasks and responsibilities among different individuals to prevent any single person from having too much control or influence over a particular process. By segregating duties, organizations can effectively reduce the risk of fraud or fraudulent activities.
Implementing strong internal controls, promoting ethical leadership, and encouraging open communication channels are recognized methods of eliminating fraud opportunities. They contribute to creating a culture of integrity, transparency, and accountability within an organization, thereby minimizing the likelihood of fraud occurrence.
Therefore, the most appropriate choice would be D) Ignoring segregation of duties.