When Assessing the Potential Incentives, Pressures, and Opportunities to Commit

question 25

Multiple Choice

When assessing the potential incentives, pressures, and opportunities to commit fraud, the fraud risk assessment team should evaluate which of the following?

• A) Incentive programs and how they may affect employees' behavior when conducting business or applying professional judgment
• B) Highly complex business transactions and how they might be used to conceal fraudulent acts
• C) Opportunities for collusion
• D) All of the above

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Definitions:

Idea

A thought or suggestion as to a possible course of action, concept, or level of understanding.

GPA

Grade Point Average, a numerical calculation that represents the average value of the accumulated final grades earned over time from courses taken.

Line Graph

A type of graph that uses lines to connect individual data points, displaying trends over a period of time or category.

Bar Chart

A graphical representation of data using bars of different heights or lengths to compare values across different categories.