Auditors are concerned about internal control strengths and weaknesses; fraud investigators are mostly concerned about fraud weaknesses.
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This statement is true. While auditors also consider the risk of fraud in their assessments of internal controls, their main focus is on identifying strengths and weaknesses in controls to ensure the accuracy and reliability of financial statements. Fraud investigators, on the other hand, are primarily concerned with identifying and detecting fraud, including vulnerabilities in processes that may have allowed fraud to occur.

Auditors Are Concerned About Internal Control Strengths and Weaknesses; Fraud