1. A company does not routinely reconcile the inventory balance per the accounting records with the physical count of inventory in the warehouse.

   WIth respect to the Fraud Triangle, this circumstance is an example of:

   		Opportunity.
   		Rationalization.
   		Verification.
   		Incentive.

2. Internal control measures are designed to address which aspect of the fraud triangle?

   	a.	Opportunity
   	b.	Dishonesty
   	c.	Rationalization
   	d.	Incentive