Unauthorised access to a business's computer files and/or confidential information would be performed by people known as: Select one: a. viruses. b. hackers. c. employees. d. fraudsters. The limitations of internal control systems include: Select one: O a. absolute assurance for safeguarding against customer theft. b. employee indifference to correct procedures. O c. cost of implementation. d. all of these options. According to the Conceptual Framework faithful representation does not include which of the following? Select one: a. Freedom from material errors b. Completeness c. Verifiability d. Neutrality Which of the following statements about the objective of general purpose financial reports (GPFRs), as contained in the IASB's Conceptual Framework, is correct? Select one: a. The primary users of GPFRs are seen as being a diverse group including shareholders, creditors, regulators, members of the public, etc. b. The IASB's ConceptualFramework deliberately emphasises sustainability as an objective of GPFRs. c. GPFRs will generally satisfy user's needs for information d. The entity perspective has been adopted when defining the objectives of GPFRS