Which of the following is not one of the three elements of the control system of an organization?
a. The control environment.
b. The accounting system.
c. Management.
d. Control activities or procedures
Answer: C
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Fraud Examination Chapter 2
- Which of the following is an example of referent power?
- Which of the following is an example of legitimate power?
- Which of the following is not an element of most frauds?
- Which of the following is not a way that management can establish a good control environment?
- Which of the following is not a common vice that motivates people to commit fraud?
- Which of the following is not a control activity (procedure)?
- On what element of the fraud triangle do most fraud-fighters usually focus all or most of their preventive efforts?
- It is the ___ and ____ of existing controls, not the of _______controls, that allows most frauds to be perpetrated.
- Which of the following is not a primary control procedure?
- Which of the following kinds of pressure is most often associated with fraud?
- How frequently do most people rationalize?
- Who generally has the highest risk of becoming a fraud victim?
- Which of the following noncontrol factors provides opportunities for fraud?
- Opportunity involves:
- Which of the following is not a common type of fraud pressure?
- If pressures and opportunities are high and personal integrity is low, the chance of fraud is:
- Which of the following is a common perceived pressure?
- Which of the following is not one of the three elements of fraud?
- Fraud perpetrators: