18. The anti-fraud measure used by respondents to the ACFE's National Fraud Survey that indicated the largest reduction in losses was: a. the external audit of the financial statements. b. job rotation/mandatory vacation policies. c. a corporate ethics policy de surprise audits 19. Which of the following is part of the three elements of professional skepticism for a fraud investigation? a. An attitude that includes a questioning mind and a critical assessment of the evidence. b. A commitment to persuasive evidence. c. That the plaintiff and/or the defendant may be masking the true underlying story, d. All of the above