As It Relates to Accounting Fraud, Which of the Following

question 6

Multiple Choice

As it relates to accounting fraud, which of the following BEST describes "perceived pressure"?

• A)An element of the fraud triangle in which the employee feels a need to obtain cash or other assets
• B)An element of the fraud triangle in which the employee justifies his or her actions
• C)An element of the fraud triangle in which the employee believes there is a chance to commit and conceal fraud
• D)Intentional misrepresentation of the financial statements

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Definitions:

Top-Down Processing

A cognitive process where perception starts with the brain applying previous experience and expectations to interpret sensory information.

Unconscious Associations

Unconscious Associations are automatic connections made by the brain between different ideas or concepts, influencing perceptions and behavior without conscious awareness.

Psychokinesis

The purported ability to move or manipulate objects with the mind without physical intervention; considered a paranormal phenomenon.

Precognition

The psychic ability to know or predict events before they happen, beyond the scope of normal sensory perception.