$\backslash$table$[[$Description$,$Term or Phrase$],[1.$ A less expensive and more effective means to stop fraud.,$],[\backslash$table$[[2.$ Procedures set up to protect company property and equipment, ensure reliable accounting, promote efficiency, and$],[$encourage adherence to policies.$]],],[3.$ Examines whether financial statements are prepared using GAAP.,$],[4.$ Three factors push a person to commit fraud: opportunity, pressure, and rationalization.,$],[5.$ Beliefs that distinguish right from wrong.,$]]$