1.All the following are physical controls that can be used in the expenditure cycle except:

Select one:

a. Check register

b. Authorization

c. Reconciliation

d. Multilevel security

2.When auditors examine internal control systems, there are 4 modifying assumptions that should guide the design. Which of the following is not one of these principles?

Select one:

a. Management responsibility

b. Limitations

c. Reasonable assurance

d. Efficient operations

3.All the following are fraud-motivating forces except:

Select one:

a. Ethics

b. Opportunities

c. Situational pressure

d. Governance structure