Which of the Following Is a Factor That Relates to "Incentives

question 17

Multiple Choice

Which of the following is a factor that relates to "incentives or pressures" to commit fraudulent financial reporting?

• A)significant accounting estimates involving subjective judgments
• B)excessive pressure for management to meet debt covenant requirements
• C)management's practice of making overly achievable forecasts
• D)high turnover of accounting,internal audit,and information technology staff

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Definitions:

Outside Organization

An entity that operates externally to the primary institution or entity being considered or referenced.

Forms

This term can refer to the visible shape or configuration of something, documents with blank fields for data entry, or different versions or variances of something.

Preparer

A person who makes ready or arranges something, particularly documents or financial reports, in advance for a specific purpose or event.

Narrative Writing

A form of writing that tells a story or recounts a series of events in a structured manner, often employing descriptive detail and character development.