Please explain in details how you arrived at the correct answers. Thank you.

1.The most important element of any internal control system is the

A) Actual controls themselves.

B) People and how they understand technology.

C) Control activities.

D) None of these.

2.The ACFE Report to the Nations shows that white collar criminals usually

A) Work alone.

B) Are in positions of trust.

C) Have no criminal record.

D) All of these are true.