Indicate which of the following statements is FALSE with respect to internal controls. $($check all that apply$)$ Question $19$Select one or more: a$.$ Fraud committed by lower$-$level employees is more difficult to detect because those employees more often have the ability to override internal control procedures. b$.$ Historically, employee tips have been the most common means of detecting employee fraud. c$.$ The components of internal control are built on the foundation of the ethical tone set by the company's outside auditors. d$.$ Collusion refers to the act of two or more individual circumventing internal control procedures.