15. Saroo is an internal accountant for Adelaide Insurance Agency Ltd (AIA). He was hired because he had a high grade point average upon his graduation from university for his Masters of Professional Accounting. He does not record low value invoices as he does not think they make a big difference in a large company's state of financial affairs. Accordingly, he prepared the financial statement for the end of the financial year. The directors of AIA have not taken proactive steps to make sure that Saroo is doing his job properly because he impressed them at the interview for the position as internal accountant. Indicate which of the sections of the Corporations Act 2001 (Cth) has not been breached: A. 344 B.s 297 C.s 296 D. $ 45A(3)