Match each of the descriptions with the term or phrase it best reflects. 

A. Ethics 

B. Fraud triangle 

C. Prevention 

D. Internal controls

E. Audit

1. Examines whether financial statements are prepared using GAAP; it does not ensure absolute accuracy of the statements.

2. Procedures set up to protect company property and equipment, ensure reliable accounting, promote efficiency, and encourage adherence to policies.

3. A less expensive and more effective means to stop fraud.

4. Three factors push a person to commit fraud: opportunity, pressure, and rationalization.

5. Beliefs that distinguish right from wrong.