Fraud results from:

a. unintentional errors made by an accountant

b. mathematical errors

c. unintentional actions or inactions

d. all of the above

Appropriation of assets for the benefit of those who do not rightfuly deserve them is:

a. Mediation

b. Defalcation

c. Gifting

d. Exploitation

Which of the following is TRUE:

a. External auditors are employees of the company.

b. Internal auditors are employees of the company.

c. Fraud examiners are employees of the company.

d. Forensic accountants are employees of the company.