URGENT. ANSWERS FOR BOTH PLZ

When a CAE is deciding on which auditable units from the audit universe to include in the internal audit plan, all of the following factors are considered except: Mandatory coverage requirements Auditee unhappiness for being audited IA charter and mission Emerging risks entering the risk universe Historical audit performance of auditable units Which of the following would be best described as the most important and successful fraud detection measure? Anti-fraud training Establishing approval authority limits Background investigations of new employees Implementing a whistleblower hotline and fraud investigation process