Answer:
1. Operating under the compliance based approach
Explanation:
A Compliance based approach aims at employees adhering or complying with rules and regulations and various applicable laws.
Such an approach includes defining prevention measures, control measures and specifying penalties and punishments in the event of non compliance.
Compliance based approach is more authoritative and directive in nature wherein employees are in a way made aware of what sort of penalties they would face in the event of non compliance of laws.
At the same time, it also specifies the preventive measures so as to prevent errors and misstatements. Detection measures relate to those established control measures which can detect and catch errors.