When two or more people get together for the purpose of circumventing prescribed controls, it is called: a. Collusion
b. Assignment of Responsibilities
c. A Division of Duties
d. Fraud Prevention

a. Collusion

Explanation:

Collusion can be defined as an illegal, secret and uncompetitive agreement between rivalry parties in attempt to destroy the market equilibrium through actions such as illegal-pricing.

Hence, when two or more people get together for the purpose of circumventing prescribed controls, it is called collusion.

Internal controls can be defined as the policies, set of rules, and procedures implemented or put in place by an organization to protect its assets, boost efficiency, enhance financial accountability, enforce adherence to company policies and prevent fraudulent behaviors among the employees.

The main purpose of internal controls is to guarantee that loss is eliminated as there's an accurate and reliable accounting system.

An internal control involves the timely use of both internal and external sources of auditing or financial reporting and as such enhance the maintenance of accurate and proper financial records which would also improve their operational efficiency.

Hence, internal controls if properly executed helps to increase operational efficiency, protect and safeguard assets, provides accurate financial information, prevents fraudulent or unlawful behaviors, timeliness of financial records and reporting

answer; complain or request hazard correction from your employer;

this is all on your opinion. you choose what you want to do.