Consider the following scenarios and identify the incentive, opportunity, and rationalization that exist which would enable a

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Consider the following scenarios and identify the incentive, opportunity, and rationalization that exist which would enable a person to commit fraud:
a. A manager increases the value of inventory in the computer system so she can show higher cost of goods sold. As a result, she embezzles the additional income.
b. A college student pirates a newly released movie over the Internet.
c. An employee creates a new vendor account for his spouse and submits invoices for services that were never performed.

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Accounting Information Systems

ISBN: 978-1260153156

2nd edition

Authors: Vernon Richardson, Chengyee Chang, Rod Smith

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