Which of the following is not a purpose of documentation? Select one: O a. Establishing accountability. O b. Training. c. Describing current processes. d. Determining staffing. Which of the following statements is incorrect? Select one: O O O a. Communicating a firm's policy file to employees is one of the most important responsibilities of management b. A fraud prevention program starts with a fraud risk assessment across the entire firm c. The audit committee typically has an oversight role in risk assessment process d. A fraud prevention program should include an evaluation on the efficiency of business processes