Match each of the descriptions with the term or phrase it best reflects. Description Term or Phrase 1. Employee has the opportunity, pressure, and incentive to commit fraud. 2. Beliefs that distinguish right from wrong. 3. Requires that whistleblowers be paid a percentage of sanctions and mandates recovery of excessive compensation. Examines whether financial statements are prepared using GAAP it does not ensure absolute accuracy of the statements. 5. A less expensive and more effective means to stop fraud. 4. 6. Regulations aimed to stop financial abuses by emphasizing effective internal controls. 7. Procedures to reduce fraud-examples are independent reviews, physical controls, and good records. Audit Dodd-Frank Act Ethics Fraud triangle