A. Incentive. Match the statement on the left with the category on the right. "Everyone is going to cheat on the exam, so I'd better cheat, too." "If I fail this class, I'll lose my scholarship." : "This company has lousy internal controls and doesn't enforce the ones it has." "Sorry to make you wait, but my cashier shift has ended, and we have to switch out cash boxes." "count cash at the end of the day, but Carlos keeps the accounting records for Cash." "We can't hire our audit firm for a consulting project about our internal controls." 8. Establishment of responsibility. C. Independent verification D. Opportunity E. Rationalization F. Segregation of duties