Gian is a manager at Ram Co.

Gian must ensure that the company ' s investment in the fraud risk management program outweighs the benefit of those controls.

When expressing the organization ' s risk appetite, Gian should do so without regard to the company ' s culture or operations.

Gian must assign both a quantitative and qualitative measure to the company ' s risk appetite to accurately measure the program ' s effectiveness.

Gian should examine previous fraud occurrences to determine how the ideal fraud risk management program would have prevented them.