1. Complete the following statement below:

Fraud is any _____ or _____designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain.

a. Intentional act, omission

b. Omission, intentional error

c. Act regardless of intention, omission

d. Unintentional act, omission

2. Accountants have a responsibility to detect and/or prevent internal fraud. Fraud type(s) Accountants must be aware of include _________

a. Financial Statement Fraud

b. Corruption

c. Misappropriation

d. All of the answer choices