Final answer:
The statement that internal auditors can evaluate Enterprise Risk Management processes is correct, as they assess internal controls and risk management. The requirement of two signatures is a control measure, not necessarily segregation of duties. Forensic specialists use both computers and human judgment to detect fraud.
Step-by-step explanation:
The correct statement among the options provided is c. Internal auditors, rather than external auditors, can conduct evaluations of the effectiveness of Enterprise Risk Management processes. Internal auditors are often tasked with ongoing reviews and assessments of internal control systems and risk management within a company, while external auditors primarily focus on financial record accuracy for the purpose of financial statements.
Option a, which refers to the requirement of two signatures on checks over a certain amount, is a control measure related to the prevention of fraud but does not directly constitute segregation of duties. Segregation of duties would require separate individuals to be responsible for different parts of the transaction process, such as one person authorizing a transaction and another processing the payment. For option b, while forensic specialists indeed use computers, advanced software can sometimes identify patterns of fraud more efficiently than humans, although it is the combination of technology and human expertise that provides the best fraud detection capabilities.