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Match each term to its correct description. Accounting Anomalies Internal control weaknesses Analytical anomalies Lifestyle symptoms Behavioral symptoms Analytical procedures Psychopaths Elements of fraud A.

Match each term to its correct description.

Accounting Anomalies

Internal control weaknesses

Analytical anomalies

Lifestyle symptoms

Behavioral symptoms

Analytical procedures

Psychopaths

Elements of fraud

A.

The relationships in financial or nonfinancial data that do not make sense, such as unreasonable change in volume, mix, or price.

B.

Unusual changes in behavior that are caused by stress that accompany fraud perpetrators; one of the six categories of red flags used in detecting fraud.

C.

Inaccuracies or unusual entries or balances in source documents, journal entries, ledgers, or financial statements. These anomalies can be a red flag that fraud is occurring.

D.

Procedures used by financial statement auditors to identify potential misstatements by comparing current financial information with prior financial information, budgets, other companies, industry data, or other expected relationships.

E.

Spending patterns that suggest a potential fraud perpetrator may be using assets obtained through fraud to maintain a lifestyle that is not sustainable on the perpetrator's income

F.

The theft act, concealment, and conversion that are present in every fraud.

G.

People who commit a fraud or crime and no not feel stress.

H.

Weakness in the control environment, accounting system, or control activities or procedures

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