Which of the following is not a true statement regarding the detection of bank employee embezzlement? Select one: O a. If the dollar amount of the embezzlement is so small that the bank's financial statements will not be materially affected, the embezzlement can best be detected through a review of source documents. b. The bank should detect all bank employee embezzlement whether the dollar amount of the embezzlement will/will not materially affect the bank's financial statements. O O c. If the dollar amount of the embezzlement is so large that the bank's financial statement will be materially affected, the embezzlement can be best be detected through an analysis of the financial statements. d. If the dollar amount of the embezzlement is so small that the bank's financial statements will not be materially affected, the embezzlement can best be detected through a count of cash on hand. O Which of the following control(s) implemented by a financial institution is (are) least likely to prevent and detect money wire-transfer fraud? Select one: a. Separate duties among wire transfer employees who transmit or receive requests for funds, and train them to never shred trash relating to wire transfer O b. Tape-record all incoming and outgoing calls for wire transfer instructions, and review all wire transfer transactions at the end of each day to ensure that the original transfer instructions were executed correctly. c. Maintain and update lists of employees authorized to perform wire transfer transactions, and screen all wire transfer personnel applications. O O d. Ensure employees never disclose sensitive wire-transfer information over the telephone and take at least five consecutive days of vacation each year