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Fraud examiners must be able to recognize signals that a journal entry may have been manufactured to conceal a fraud.Which of the following is a common journal entry fraud symptom?
Direct Labour Standards
Benchmarks for the amount of labor time that is expected to be necessary to produce a unit of product or to complete a process.
Total Cost
The complete cost of production, including both fixed and variable costs.
Standard Wage Rate
The predefined hourly rate paid to employees for their labor, often based on industry standards, experience, and job role.
Direct Labour Hours
The total number of hours worked by employees that are directly involved in the production process of goods or services.
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