List and briefly describe the three factors that increase the probability of fraud.

Fill in the blank.

Dual Direction testing involves samples of transactions selected to obtain evidence about control over-----in one direction and control over----- in the other direction.

Another way to obtain information about the internal control system is to take single example of a transaction and _-----the process from its initiation to its recording in the accounting records

Auditing the details of customer payments listed in bank deposits in comparison to details of customer payment postings can detect-----