What is the focus of proactive audit procedures?

Proactive audit procedures are specifically designed to prevent fraud before it occurs, making them a critical component in an organization's overall risk management strategy. These procedures involve assessing the systems and processes in place to identify vulnerabilities and implement measures that deter potential fraudulent activities.

By focusing on preventative measures against fraud, proactive audits can create a culture and environment that discourages misconduct among employees. The goal is not only to identify potential fraud but also to prevent it from happening in the first place, thus safeguarding the organization's resources and reputation.

Other options do not align with this proactive approach. For instance, reactive measures focus on addressing incidents after they have occurred, which does not contribute to fraud prevention. Monitoring employee attendance is more about tracking employee presence rather than fraud prevention, and investigating employee behavior, while potentially useful in specific circumstances, is generally more aligned with post-fraud analysis than proactive measures. Therefore, the focus of proactive audit procedures is clearly on implementing strategies to prevent fraud.