When Assessing the Risk of Fraud, an Auditor Can Consider

question 6

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:

Communication

The process through which information is exchanged between individuals through a common system of symbols, signs, or behavior.

Face-To-Face Encounter

Direct, personal interaction between two or more individuals, typically in the same physical space.

MBA Degree

A Master of Business Administration degree, a graduate-level degree focusing on business management and practices.

Strategic Thinking

The ability to plan for the future with a long-term perspective, considering various scenarios and potential outcomes.