1. Which of the following non-control factors provides opportunities for fraud?
a. Inability to judge the quality of performance.
b. Lack of access to information.
c. Failure to discipline fraud perpetrators.
d. Lack of an audit trail.
e. All of the above.

2. Who generally has the highest risk of becoming a fraud victim?
a. Businessperson.
b. Older, less educated people.
c. College students.
d. None of the above.

3. How frequently do most people rationalize?
a. Often.
b. Sometimes.
c. Rarely.
d. Never.

4. Which of the following kinds of pressure is most often associated with fraud?
a. Work-related pressure.
b. Financial pressure.
c. Vice pressure.
d. All of the above.

5. Which of the following is not a primary control procedure?
a. Use of documents and records to create an audit trail.
b. Independent checks.
c. Decreasing work-related pressure.
d. Physical safeguards.

6. It is the and of existing controls, not the of controls, that allows most frauds to be perpetrated.
a. Existence, use, lack.
b. Lack, ignoring, existence.
c. Overriding, ignoring, lack.
d. Overriding, lack, use.

7. On what element of the fraud triangle do most fraud-fighters usually focus all or most of their preventive efforts?
a. Perceived pressure.
b. Perceived opportunity.
c. Perceived weak internal controls.
d. Rationalization.