According to the Association of Certified Fraud Examiners' Report to the Nations on Occupational Fraud & Abuse, which of the following is least likely to be an appropriate duty

of the audit committee?

A$.$ Seeking counsel when responding to allegations of fraud.

B$.$ Considering the risk of management override of controls.

C$.$ Evaluating the design and operation of antifraud controls.

D$.$ Monitoring fraud risk throughout the entity.