Process controls are consistent with the notion of deterrence, including the perception that fraud acts will be discovered. As noted in the fraud deterrence module, basic process controls include (1) accounting reconciliation, (2) independent reviews, approvals and sign-offs. (3) physical inspections/counts, (4) Analyses (expectations/relationships), and (5) ______________. Question 28 options: Signed code of conduct agreements (or ethics) Pre-employment screening Antifraud training Audits (periodic and surprise)