1) There are three risk factors known as the fraud triangle that are generally present when a fraud is committed. Which of the following is not one of them?

a.

Incentive or pressure to commit fraud.

b.

Perceived opportunity to commit fraud.

c.

Ability to rationalise the fraudulent action.

d.

Ability to avoid being discovered.

2)

An individuals perceived ability to carry out the fraud and conceal the fraudulent activity is referred to as:

a.

pressure for fraud.

b.

opportunity for fraud.

c.

rationalisation for fraud.

d.

concealing for fraud.