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In Assessing the Significance to the Organization of Identified Fraud

question 15

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In assessing the significance to the organization of identified fraud risks, the fraud risk assessment team should first consider them on an inherent basis.


Definitions:

Hydrogen Bonds

A type of weak chemical bond that occurs when a hydrogen atom bonded to a highly electronegative atom, such as oxygen or nitrogen, experiences an attraction to another electronegative atom.

Cytosine

A pyrimidine base found in DNA and RNA that pairs with guanine.

Guanine

One of the four main nucleobases found in DNA and RNA, it pairs with cytosine during DNA replication.

Hydrogen Bonds

Weak bonds formed between a hydrogen atom and a more electronegative atom, important in the structure of DNA and proteins.

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