D's Board has been advised by the auditors that D's control environment is weak and...

The Board will put in place a fraud policy

The Board will appoint an additional accountant in the Finance Department.

The directors will have special rules for claiming expenses and will not have to follow the procedures in place for all staff

The sales managers will encourage the sales team to increase sales by 50% in the next six months.

The Board will meet annually to discuss the report from the external auditors.