QUESTION 19 Control activities can be grouped as preventive controls and detective controls. Which of the following is a detective control? a. System of authorizations b. Segregation of duties c Independent checks d. Physical safeguards QUESTION 20 Which of the following is NOT a perceived pressure that can lead to employee fraud? a. Experiencing high medical bills because of illness in the family b. Frustration with work c. Anticipated actual financial reports that are below published expectations d. A challenge to beat the system QUESTION 21 Preventive controls include: a. Independent checks b. Segregation of duties. documents and records. financial statement reviews