Which Is NOT a Measure to Reduce the Opportunity to Commit

question 43

Multiple Choice

Which is NOT a measure to reduce the opportunity to commit financial statement fraud?

• A) Maintain accurate and complete internal accounting records
• B) Maintain a security guard at each company location
• C) Divide important functions among employees, sharing control of one area
• D) Maintain accurate personnel records, including background checks on new employees

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Definitions:

Job Specialization

The process of focusing one's occupational capacity on a specific area of expertise, leading to increased efficiency and skill in that area.

Hygiene Factor

Elements of the work environment that, according to Herzberg's two-factor theory, prevent job dissatisfaction but do not necessarily enhance job satisfaction, such as salary and working conditions.

Job Security

The chance or likelihood of a person maintaining their employment without facing the possibility of losing their job.

Autonomy

The degree of independence and self-direction that an individual or entity possesses.