The two most common types of fraud impacting the financial statements are:
A.fraudulent financial reporting and e-commerce fraud.
B.misappropriation of assets and embezzlement.
C.fraudulent financial reporting and misappropriation of assets.
D.cooking the books and fraudulent financial reporting.
查看答案
The three main components of the fraud triangle are:
A.rationalization, opportunity and greed.
B.opportunity, motive and lack of ethics.
C.motive, opportunity and rationalization.
D.none of the above.
The Sarbanes-Oxley Act of 2002:
A. requires public companies to issue an internal control report.
B. requires an outside auditor to evaluate the soundness of a public company's internal controls.
C. requires public companies to issue a special report on the amount of collusion within a company.
D. A and B
The objectives of internal control do NOT include:
A.compliance with standards of social responsibility.
B.safeguard assets.
C.promoting operational efficiency.
D.compliance with legal requirements.
The person who prepares the bank reconciliation:
A.should also be responsible for cash receipts.
B.should also be responsible for cash disbursements.
C.should be responsible for both cash receipts and cash disbursements.
D.should have no other cash duties.
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