Internal controls are implemented in order to give perpetrators the impression that the risk of being caught is low.

Question

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Internal controls are implemented to mitigate the risk of fraud or error occurring in the organization. The presence of effective internal controls can deter individuals from attempting to commit fraud due to the increased risk of being caught. However, the purpose of internal controls is not to give the impression that the risk of being caught is low, but rather to increase the likelihood of detecting fraudulent or erroneous activities.

Internal Controls Are Implemented in Order to Give Perpetrators the Impression