The other dimension is cost, auditing a business to the point that you could conceivably uncover any fraud is prohibitively expensive, auditors, for better or w

The other dimension is cost, auditing a business to the point that you could conceivably uncover any fraud is prohibitively expensive, auditors, for better or worse are highly trained and specialized professionals and the hours that they work cost their clients substantially. If you really want a system that prevents all fraud, rather than most, then you’re going to have to accept much higher costs, which given its relative rarity is possibly not worth paying for.