36. From a fraud perspective, internal controls have at least three different objectives:

A. Increase perception of detection, improve deterrence, and create a reporting mechanism

B. Deterrence, detection, and mitigation

C. Segregation of duties, checks and balances, and detection

D. Prevention, deterrence, and detection

37. Data such as laundromat electricity usage and cycle time, beer purchase quantities, and travel dates are examples of:

A. Accounting anomalies

B. Non financial numerical performance data

C. Red flags that have little to no potential value in verifying or disproving fraud

D. Tend to be corrupted sources of data