Which one of the following is NOT an objective of a system of internal controls? Reduce the risk of errors and chance for fraud Fairness of the financial statements Enhance the accuracy and reliability of accounting records Safeguard company assets D Question 16 0.25 pts Establishment of sound internal controls in a company ensures the prevention of all fraud. True False Question 17 0.25 pts Which of the following is NOT part of the Fraud Triangle? Opportunity Rationalization Sadness