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One physical computer can be used to host multiple instances of operating systems, and multiple users can separately access those separate operating systems. This is an example of: blockchain value chain Virtualization distributed computing Controls that are designed to apply to an entire control environment are called: Integrated controls Application controls General controls Governance controls This internal control framework is used by many public companies that file with the SEC in the United States: COBIT PCAOB ERM coso In conversations, Bob told Alice that a property for sale had an "ocean view." She was so motivated that she made an offer and gave money as a down payment. When she went to see the property the ocean was not visible because it was too far away. Which element of fraud is illustrated by this story? Misappropriation of assets Corruption Material fact Pressure