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14. Personal traits and abilities that play a major role in whether fraud may actually...

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Accounting

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14. Personal traits and abilities that play a major role in whether fraud may actually occur is termed and is a component of the fraud a rationalization, triangle b. opportunity, triangle c. capability, diamond d. pressure, diamond 15. Financial statement fraud can include all of the following except: a. Segregation of duties b. Improper timing of revenues and expense c. Improper note disclosures of cash flows d. Understated or overstated revenue 16. Which of the following is NOT a reason why smaller businesses have high losses to fraud? a. Smaller businesses have fewer personnel doing more jobs b. Small business frequently have large internal and external fraud detection units c. Small businesses frequently have higher degrees of trust between personnel d. Small businesses are constrained by costs to devote to internal control procedures. hondents to the ACFE's National Fraud Survey

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