Match each of the numbered descriptions I through 9 with the term or phrase it best reflects. Indicate your answer by writing the letter A through H for the term or phrase in the blank provided. A. Ethics B. Ethical path C. Fraud triangleF. Sarbanes-Oxley Act Exercise Identifying terminolog C3 D. Prevention E. Internal controls G. Audit H. Dodd-Frank Act I. Clawback 1. Recovery of excess incentive compensation. 2. Promotes accountability and transparency, and protects consumers from abusive financial services. 3. Examines whether financial statements are prepared using GAAP: it does not ensure absolute 4. Requires documentation and verification of internal controls and increases emphasis on inter- 5. Procedures set up to protect company property and equipment, ensure reliable accounting, accuracy of the statements. nal control effectiveness. promote efficiency, and encourage adherence to policies. 6. A less expensive and more effective means to stop fraud. 7. Three factors must exist for a person to commit fraud: opportunity, pressure, and rationalization. 8. Course of action that avoids casting doubt on one's decisions. 9. Beliefs that distinguish right from wrong