The conceptual framework refers to the concept of safeguards. Which of the following is an example of safeguards created by the firm: Documented policies regarding the identification of threats to compliance with the rules, the evaluation of the significance of those threats, and the identification and application of safeguards that can eliminate identified threats or reduce them to an acceptable level. Rotation of senior personnel who are part of the engagement team O All the listed options O Policies and procedures that are designed to identify interests or relationships between the firm or its partners and professional staff and the firm's clients