25. Which of the following individuals, who was educated as an accountant, assembled red flags or Indicators of occupational fraud and abuse? a. Richard C. Hollinger b. Immanuel Kant c. Edwin H. Sutherland d. Steve Albrecht c. Donald R. Cressey 26. The following certification designations require that you first obtain the Certified Public Accountant (CPA) certification before being eligible to sit for the exam: a. Certified Internal Auditor (CIA) b. Certified in Financial Forensics (CFF) c. Certified Fraud Examiner (CFE) d. Certified Financial Planner (CFP) o. Certified Management Accountant (CMA) 27. Which of the following are not examples of Spinning? a Sell people hope b. Make excuses as long as you can c. Always show your kindness by doing people favors. d. Claim to always take responsibility, but try to shift blame elsewhere. e. Establish surprise audits where feasible. 28. The 2008 ACFE Report to the Nations showed that the number of employees per highest percent of loss was for companies with the following range of employees a.