A high risk condition for the fraud risk factor opportunity would be: A. Known or expected future

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A high risk condition for the fraud risk factor ‘opportunity’ would be:

A. Known or expected future layoffs.

B. That the company is close to its debt covenants.

C. Behaviour indicating displeasure or dissatisfaction with the company or its treatment of an employee.

D. Large amounts of cash on hand.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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