1. Fraud perpetrators:
a. Look like other criminals.
b. Have profiles that look like most honest people.
c. Are usually very young.
d. Are none of the above.

2. Which of the following is not one of the three elements of fraud?
a. Perceived pressure.
b. Perceived opportunity.
c. Rationalization.
d. Intelligence.

3. Which of the following is a common perceived pressure?
a. The ability to outsmart others.
b. Opportunity to cheat others.
c. A financial need.
d. The ability to “borrow” money by committing fraud.

4. If pressures and opportunities are high and personal integrity is low, the chance of fraud is:
a. High.
b. Medium.
c. Low.
d. Very low.

5. Which of the following is not a common type of fraud pressure?
a. Vices.
b. Work-related pressures.
c. Financial pressures.
d. Pressure to outsmart peers.

6. Opportunity involves:
a. Opportunity to conceal fraud.
b. Opportunity to avoid being punished for fraud.
c. Opportunity to commit fraud.
d. All of the above.
e. None of the above.

7. Which of the following is not one of the three elements of the control system of an organization?
a. The control environment.
b. The accounting system.
c. Management.
d. Control activities or procedures.