Which of the following is not a primary control procedure?
a. Use of documents and records to create an audit trail.
b. Independent checks.
c. Decreasing work-related pressure.
d. Physical safeguards.
Answer: C
Learn More :
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 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?
- Which of the following is not one of the three elements of the control system of an organization?
- 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: