Which of the following would be the most effective way to approach this issue?

A series of incidents over the past year reveals several members of senior management possess a limited understanding of the concept and impact of fraud.

Which of the following would be the most effective way to approach this issue?
A . The board should ask the internal audit activity to perform additional assurance engagements.
B. A comprehensive fraud risk assessment and management program should be carried out.
C. The organization should conduct training sessions on fraud, which should be attended by senior management and staff.
D. Anti-fraud and whistleblowing policies should be implemented and their importance should be clearly stated.

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Answer: C