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1. What is the most common type of occupational fraud? a. Embezzlement b. Bribery c. Fraudulent financial statements d. None of the above 2. Which

1. What is the most common type of occupational fraud?

a. Embezzlement

b. Bribery

c. Fraudulent financial statements

d. None of the above

2. Which element of the fraud triangle is often the most difficult to detect?

a. Pressure

b. Opportunity

c. Rationalization

d. None of the above

3. Which of the following is an example of computer fraud?

a. Creating false invoices and submitting them for payment

b. Stealing passwords and accessing bank accounts

c. Altering financial statements to hide losses

d. all of the above

4. Which element of the fraud triangle can be most easily controlled by organizations?

a. Pressure

b. Opportunity

c. Rationalization

d. None of the above

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