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18. Which of the following is not a standard area or type of fraud preventive control a. Human resources. b. Antifraud training. c. Authority limits.

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18. Which of the following is not a standard area or type of fraud preventive control a. Human resources. b. Antifraud training. c. Authority limits. d. All of the above are standard areas or types of fraud preventive controls. 19. Generally speaking, which of the following is most likely to detect fraud? Internal audits. a. b. c. d. External audits. Hotlines. None of the above. Fraud detection is furthered by process controls. Such controls are designed to detect a. b. c. d. 20, Fraud only. Errors only. Both fraud and errors. None of the above. 21. All violations of the organization's code of conduct should be reported and dealt with in a timely mannet.Ap- propriate punishment should be applied a. To all violators, except for the CEO b. To all violators, except for the internal auditor. c. To all violators, except the CFO. d. None of the above are correct. 22. The process of evidence collection must proceed according to a correct sequence. Which of the followingis a correct sequence? a. Review documents and other relevant information and then conduct interviews. b. Conduct interviews and then review documents and other relevant information. c. Conduct interviews while reviewing documents and other relevant information. d. None of the above. 23. Investgations should always end with a report of the investigation. If a suspect has confessed to fraud.t to fraud,it a. Be appropriate to indicate the suspect's guilt in the report. b. Be appropriate to indicate the suspect's guilt in the report if the suspect has freely signed a W written confes sion that is absolutely clear, properly drawn, and witnessed. Not be appropriate to indicate the suspect's guilt in the report. c. d. None of the above

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