The National Commission on Fraudulent Financial Reporting (the Treadway Commission) made recommendations to overcome fraudulent financial reporting. Which of the following was not one of the commissions recommendations?

• A.More stringent regulation by the FASB.
• B.Better training by colleges and universities about the symptoms of fraud and fraudulent reporting.
• C.More emphasis on fraud detection by independent public accountants.
• D.A stronger internal auditing function.