Internal Fraud Prevention and Detection Measures Are Based on __________

question 86

Multiple Choice

Internal fraud prevention and detection measures are based on __________ and __________.

• A)A detailed recovery plan;containment,including a fault-tolerant system
• B)Perimeter defense technologies,such as e-mail scanners;human resource procedures,such as recruitment screening
• C)General controls;application controls
• D)Physical controls,including authorization;authentication systems

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Definitions:

Ownership Interest

A legal or equitable right or stake in an entity, often represented by shares or units, giving the holder a claim on part of the entity's assets and earnings.

Shares

Units of ownership interest in a corporation or financial asset that provide for an equal distribution in any profits, if any are declared, in the form of dividends.

Post-Acquisition Equity

The change in the investor’s share of the net assets of an investee after the acquisition date.