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1) Which characteristic of the fraud triangle is most likely to stem from circumstances within the organization in which the perpetrator works?

A) Pressure

B) Opportunity

C) Rationalization

D) Concealment

2) A control procedure designed so that the employee that prepares the deposit of cash received from customers does not also initially count the cash is

A) a corrective control.

B) more likely to be present in a very small business.

C) an auditing standard.

D) less likely to be present in a very small business.

3) Identify the detective control below.

A) Approving customer credit.

B) Locking a bank vault.

C) Maintaining frequent backup records to prevent loss of data.

D) Aging receivables.

4) White collar criminals at the executive level are underprosecuted because they

A) Are typically smart and capable.

B) Must be proven to have intentionally committed an illegal act.

C) Are good at covering their tracks.

D) Often hire highly-effective counsel.

E) All of the above.

5) The most effective method for ensuring an organization is prepared for cyberattacks is

A) the TIME method of delaying cyberattack.

B) penetration testing.

C) using contract employees.

D) employee awareness training.