Identify if the scenario is a fraud risk factor relating to misstatements arising from fraudulent financial reporting or fraud risk factors relating to misstatements arising from misappropriation of assets and the associated condition generally present when fraud occurs.

For each of the scenarios in the table below, double-click on each of the associated shaded cells and select from the list provided the appropriate risk factor. Each selection may be used once, more than once, or not at all.

Factors include:

Attitudes/rationalizations Misstatements arising from misappropriation of assets

Attitudes/rationalizations Misstatements from fraudulent financial reporting.

Incentives/pressure Misstatements arising from misappropriation of assets

Incentives/pressures Misstatements from fraudulent financial reporting

Opportunities Misstatements arising from misappropriation of assets

Opportunities Misstatements from fraudulent financial reporting

Does not Apply

Scenarios Factor Significant related-party transactions not in the ordinary course of business Promotions, compensation, or other rewards inconsistent with expectations Significant bank accounts in the tax-haven jurisdictions for which there appears to be no clear business justification Large amounts of cash on hand or processed Ineffective board of directors or audit committee oversight over internal control Inadequate physical safeguards over cash, investments, or inventory. New Accounting, statutry, or regulatory requirements Excessive interest by management in maintaining or increasing the entity's stock price Management has significant financial interests in the entity Inadequate monitoring of controls, including automated controls and controls over interim financial reporting Management failing to correct known significant deficiencies on a timely basis Scenarios Factor Significant related-party transactions not in the ordinary course of business Promotions, compensation, or other rewards inconsistent with expectations Significant bank accounts in the tax-haven jurisdictions for which there appears to be no clear business justification Large amounts of cash on hand or processed Ineffective board of directors or audit committee oversight over internal control Inadequate physical safeguards over cash, investments, or inventory. New Accounting, statutry, or regulatory requirements Excessive interest by management in maintaining or increasing the entity's stock price Management has significant financial interests in the entity Inadequate monitoring of controls, including automated controls and controls over interim financial reporting Management failing to correct known significant deficiencies on a timely basis