Exam IIA-CIA-Part1 topic 2 question 92 discussion

Which of the following actions by a chief audit executive is most likely to prevent exaggerated sales reports by division management?
I. Hire a new internal auditor who has fraud investigation credentials.
II. Assist the controller in developing and monitoring a series of business process indicators which are historically correlated with, but independent of, sales.
III. Announce a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.
IV. Ask the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting.