28. Which of the following statements is true?

MULTIPLE CHOICE

		a. Studies show that frauds perpetrated by males average a larger dollar amount than those perpetrated by females.
		b. Studies show that frauds perpetrated by females average a larger dollar amount than those perpetrated by males.
		c. Studies show that frauds perpetrated by males and females average basically the same dollar amount.

29. Which of the following statements is true?

MULTIPLE CHOICE

		a. The average amount for a fraud in a large business is more than the average amount in a small business.
		b. The average amount for a fraud in a small business is more than the average amount in a large business.
		c. The average amount for a fraud in a small business and a large business is basically the same.

30. Most frauds utilizing lapping of accounts receivable occur because:

MULTIPLE CHOICE

		a. The same person collects the cash and reconciles the bank account.
		b. The same person collects the cash and records the accounts receivable.
		c. The same person collects the cash and controls the inventory.
		d. The same person collects the cash and records entries in the general ledger.

31. Which of the following is not part of the COSO definition of internal control?

MULTIPLE CHOICE

		a. Reliability of financial reporting.
		b. Effectiveness and efficiency of operations.
		c. Ability to make a profit.
		d. Compliance with applicable laws and regulations.

32. Increasing the perception of frauds being detected does not provide a significant deterrent to employee theft.

MULTIPLE CHOICE

True or false?