1. What are financial statement frauds? (1 mark)
2. Give one example of a financial statement fraud that can happen in an information technology company. (2 marks)
3. Provide two motivations for the financial statement fraud listed in part (b). (4 marks)

Refer to Rezaees paper (2005) titled Causes, consequences and deterrence of financial statement fraud where the author discusses six main ways a financial statement fraud can be committed. Select 4 ways a financial statement fraud can be committed and provide one example for each way to illustrate the fraud