Question $2$

When you consider all the information you've gathered from your risk assessment procedures to evaluate if you've identified a fraud risk factor, you think about whether any of this information indicates:

An incentive or pressure to perpetrate fraud.

II$.$ An opportunity to carry out fraud.

III. An honest act which may accidentally lead to fraud.

IV$.$ An artitude or rationalization that justifies fraud.

I. II and III

I, II and IV

I. III and IV

II$,$ III and IV