1. Which of the following will improve the ability to detect fraud? (Check all that apply.)

A.Implement project development and acquisition controls, as well as change management controls

B.Provide employee support programs so they know where they can get help to deal with pressures that might tempt them to perpetrate fraud

C.Restrict physical and remote access to system resources to authorized personnel

D.Implement whistleblower rewards

E.Implement a fraud hotline

1. Which of the following will increase the difficulty of committing fraud? (Check all that apply.)

A.Develop a comprehensive, disaster recovery plan

B.Develop and implement a strong system of internal controls

C.Segregate the accounting functions of authorization, recording, and custody

D.When disposing of used computers, destroy the hard drive

1. Which of the following will make fraud and errors less likely to occur? (Check all that apply.)

A.Develop anti-fraud policies that clearly set forth the expectation for honest and ethical behavior

B. organizational culture that stresses integrity and commitment to ethical values and competence

C.Develop a comprehensive business continuity plan

D.Effectively supervise employees and monitor their performance

1. Which of the following statements about data analytics is true? (Check all that apply.)

A.To use data analytics effectively, investigators must understand the analytics tool used, the organization's business, and the data.

B.Detecting and preventing fraud is an easy task.

C.Fraud is often detected by identifying trends, patterns, anomalies, and exceptions within data.

D.New technologies provide perpetrators with new ways to perpetrate fraud.