Which of the following statements relating to the prevention and detection of fraud is most correct? A$.$ The primary responsibility for the prevention and detection of fraud rests with those charged with governance.

B$.$ The auditor is normally more concerned with misappropriation of assets than fraudulent financial reporting.

Required: Answer in the space below:

i$.$ Which of the two options $($A or B$)$ is correct.

ii$.$ Why the response selected is correct.

iii. Why the response not selected is incorrect.