Identify a best practice in this regard from the reading source

Select one:

Constant internal monitoring and control of transactions and the auditing of all transactions specially the ones that show high profits or high losses

Constant external monitoring and control of transactions and the auditing of all transactions specially the ones that show high profits or high losses

Ensure that access to systems and records is controlled within reasonable limits

Internal controls in place to ensure that anything missed within an external audit still has an opportunity to be identified