Refers to the Circumstances, Taken as a Whole, That Would

question 23

Multiple Choice

refers to the circumstances, taken as a whole, that would lead a reasonable, prudent professional to believe a fraud has occurred, is occurring, or will incur.

• A) Audit process
• B) Surveillance
• C) Predication
• D) Investigation

---

Definitions:

Monitoring

The process of continuously observing system performances and conditions to ensure optimal operation.

Control

Involves the regulation or manipulation of variables within a system to achieve desired outcomes or maintain a certain state of operation.

Voltages

The difference in electric potential between two points, measured in volts, which drives an electric current between those points.

Currents

The flow of electric charge through a conductor, measured in amperes.