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1. Which is not one of the fraud factors in the fraud pentagon? Pressure Incentive Opportunity Employee disenfranchisement 2. Which is an area where many

1. Which is not one of the fraud factors in the fraud pentagon?

Pressure

Incentive

Opportunity

Employee disenfranchisement

2. Which is an area where many round numbers would be expected?

Inventory accounts

Regulatory filings

Gross salary payments

None of the above

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