41 isa has don 16. Weak or nonexistent internal controls relates to what portion of the fraud triangle? A. Opportunity B. Pressure C. Rationalization D. Competence 17. R2 is: A. an independent variable B. a dependent variable C. a measure of comparison D. a measure of reliability of correlation 18. Shoddy Construction Company has the following information regarding a mixed cost: Month January February March April May June Equipment Hours Used 22,000 24,000 15,000 12,000 16,500 17,000 Total Cost Utility Fees $38,000 $42,000 $32,000 $30,000 $35,000 $35,500 The estimated fixed cost per month using the High-Low method is: A. $10,500 B. $18,000 C. $20,400 D. $22,000 19. According to SOX (Sarbanes Oxley Act of 2002), who is responsible for providing effective internal controls? A. The company controller B. The external auditor C. The internal auditor D. The Chief Executive Officer and the Chief Financial Officer 5