Fraud Risk may be indicated by a combination of conditions related to incentives//pressures, opportunity, and rationalization/attitude (fraud risk factors identified in the fraud triangle). For each of the following items, select the type of fraud risk factor from the list. An entity's Board of Directors is controlled by the majority stockholder who also acts as chief executive officer. - An entity recently installed an alarm system to protect its offices. All company employees have been given access to the alarm code, to facilitate flexible hours of work. c An entity does not appropriately monitor its internal controls. An entity's corporate procedures manual indicates that all checks over $1,000 require two signatures but the CEO has repeatedly overridden his policy. An entity's accounting staff does not perform bank reconciliations of a timely basis. In an effort to increase the company's visibility before they go public, an entity has issued various press releases projecting significant earnings growth for the current year. An entity announced early in the current year that it would no longer be paying end of year bonuses to its staff. A. Attitude/Rationalization B. Opportunity C. Incentives/Pressure (- During the current year, an entity obtained a loan from First National Ban. The CEO has personally guaranteed this loan. An entity has indicated to its auditors that the audit needs to be completed within a one-week timeframe, which the auditor feels is unreasonable. Numerous office equipment leases have been signed during the current year with the company owned by the CEO's sister