QUESTION 52 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) a Signed code of conduct agreements (or ethics) b. Antifraud training Oc. Audits (periodic and surprise) d. Pre-employment screening