From the list below, identify what you would consider as 

(a) a motive for fraud,  

(b) an opportunity for fraud. 

1. college or university tuition 

2. gambling debts 

3. the fact that nobody counts the inventory, so losses are not known 

4. the fact that the petty cash box is often left unattended 

5. illegal drugs 

6. the finance vice-president having investment authority without any review 

7. alimony and child support 

8. expensive lifestyle (homes, cars, boats) 9. business or stock speculation losses 

10. the fact that upper management considered publishing a written statement of ethics but decided not to 

11. taxation on good financial results 

12. supervisors setting a bad example by taking supplies home 

13. the fact that an employee was caught and fired, but not prosecuted