Which of the following is NOT a method for implementing controls?

The focus on implementing controls involves the use of strategies and tools designed to mitigate risks and ensure processes are followed effectively. "Orders," "Graphics," and "Staff estimates" all represent proactive measures aimed at managing and controlling various functions within an organization.

Orders can establish clear directives and procedures that guide individuals on the necessary actions to take, thereby creating a structured approach to control. Graphics can provide visual representations of data or processes, making it easier to identify patterns, track performance, and flag areas that require control measures. Staff estimates involve assessing the needs for resources and personnel based on existing conditions or projected scenarios, facilitating informed decision-making regarding control implementations.

In contrast, ignoring the risks does not qualify as a method for implementing controls. This approach leaves the organization vulnerable and fails to address potential threats or inefficiencies. By neglecting the identification and mitigation of risks, an organization cannot adequately safeguard its operations, making ignoring risks counterproductive to establishing effective control mechanisms.