QUESTION 13 From the article Elementary Fraud which of the following is not one of the lessons learned? 1)Fraud can be committed by anyone even the person you least expect. 2)If you are a fraud examiner chances are you will make someone cry at some point in your career. You must have a thick skin. 3)Bank reconciliations are rarely an effective control. 4)If the client cannot open a safe, it should be sealed to ensure it is not opened unless you are present.