Which of the following elements is NOT part of COSO's comprehensive fraud risk management strategy?

		Monitor the fraud risk management process, report results and improve the process.
		Establish a fraud reporting process and coordinated approach to investigative and corrective action.
		Establish a frad risk management policy as part of organizational governance.
		Select, develop and deploy preventive and detective fraud control activities.
		Perform a comprehensive fraud risk assessment.
		All of the above are elements of COSO's comprehensive fraud risk management strategy.