When Assessing the Risk of Fraud, an Auditor Can Consider

question 39

Multiple Choice

When assessing the risk of fraud, an auditor can consider:

• A) Attitudes and rationalization to justify a fraud.
• B) Incentives and pressures to commit fraud.
• C) Opportunities to perpetuate a fraud.
• D) All of the above.

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Definitions:

Digital Natives

Individuals who have been exposed to digital technology from a young age, often considered fluent in the use of computers, the internet, and digital devices.

Low-SES

Stands for low socioeconomic status, indicating individuals or families with limited financial resources and access to opportunities.

Adolescent Egocentrism

A characteristic of adolescent thinking that leads young people (ages 10 to 13) to focus on themselves to the exclusion of others.

Dual Processing

The notion that two networks exist within the human brain, one for emotional processing of stimuli and one for analytical reasoning.