41. The risk of management override and collusion are _________ residual fraud risks and require a specific audit response, if detection activities do not exist.

A. Occasionally

B. Always

C. Rarely

D. Never

42. Auditors and accountants often direct their fraud prevention and deterrence efforts toward using internal controls to minimize _______________ because fraud is highly improbable without it.

A. Perceived pressure

B. Opportunity

C. Competing hypotheses

D. Coercion and entitlement

43. The difference between a mistake and fraud is ____________. If the fraud examiner or forensic accountant cannot prove it, a civil or criminal conviction for fraud most likely cannot be sustained.

A. Perceived pressure

B. Rationalization

C. Intent

D. Ego/entitlement