$1.$ The recalculation of a result based on a number of assumptions which is then compared to actuals is referred to as a substantive analytical procedure. it s the answer True of false?

$2.$ Which of the following controls would reduce the risk of fraud occurring: $($A$)$ Strong control environment;$($B$)$ Analytical procedures; $($C$)$ Audit procedures ;$($D$)$ Internal Audit

$3.$ No forrmal stock count is performed. A random stock count is performed once a year, if ther is time. Would this increase or decrease the risk of Fraud? $($A$)$ This scenario would not increase the risk of fraud; $($B$)$ Risk will not change; $($C$)$ Audit procedures; $($D$)$ This scenario would incease the risk of fraud

$4.$ The documents which tracks the stages of production of a unigue job in a manufacturing company and on which cost can be recorded as they are expended is called a: $($A$)$ Costing schedule ; $($B$)$ cost tranfer record; $($C$)$process report ; $($D$)$ Job card