How can the principles of control activities be synthesized to develop a comprehensive strategy for fraud prevention?

• A. By eliminating human resource controls and relying solely on automated systems and technological monitoring procedures.
• B. By focusing exclusively on physical access controls and removing documentation requirements and verification procedures entirely.
• C. By relying on employee integrity training and eliminating costly verification procedures and independent monitoring systems.
• D. By integrating separation of duties, documentation procedures, and independent verification to create multi-layered defense.