What are the two types of accounting fraud? O Financial Statement Embezzlement and Misappropriation of Internal Controls Misappropriation of Assets and Ponzi Schemes Misappropriation of Assets and Financial Statement Manipulation O Misappropriation of Assets and Intent to Deceive Which of the following is NOT an example of internal control? Consolidate Responsibilities O Background Checks for Employees Independent Review of Accounting Records O Maintain Adequate Records for Transactions to/from the On a bank reconciliation, outstanding checks are side of the reconciliation Added Bank 0 Added, Book O Subtracted, Book Subtracted, Bank