The theory behind is that if people know their work or activities will be monitored by others, the opportunity to commit and conceal a fraud will be reduced.

D) independent checks

Explanation:

Internal auditors perform independent checks and cause fraudsters to doubt if they can commit fraud and not be caught.

The main premise of independent checks is that the employee that is carrying on the audit cannot be the one that performed the task originally.

The correct answer is d. Independent checks

Explanation: TIPS: Independent checks on performance are control procedures to prevent fraud in organisations.

The checks may be carried out by employees who did not do the work being checked, supervisors or internal auditors.

Independent checks helps to ensure the the efficiency of operations. To achieve this job rotations are encouraged as well as vacation of employees in order for the roles to be played by other employees and the checks done.

With the knowledge of this checks, employees will be more careful knowing that their work will be reviewed hence the theory postulated.