Ethics for Management Accountants Paper 6

1

The fraud risk factor that may be mitigated by internal controls is






2

In the fraud risk model, rationalization relates to






3

The term or expression most associated with misappropriation of assets is






4

Most employee fraud cases involve






5

Who is responsible for minimizing the opportunity to misappropriate assets in an organization?






6

Rationalization of a fraud by an employee may be in the form of all the following except






7

Which of the fraud risk factors related to employee fraud can be effectively controlled by the organization?






8

Fraudulent financial reporting is most often committed by






9

Public record searches may be effective in certain instances. Which of the following is a limitation on public record searches?






10

Based on the fraud risk model, which of the following is the most likely motive for employee fraud?






Result

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