When assessing the potential incentives, pressures, and opportunities to commit fraud, the fraud risk assessment team should evaluate which of the following?
A) Incentive programs and how they may affect employees' behavior when conducting business or applying professional judgment
B) Highly complex business transactions and how they might be used to conceal fraudulent acts
C) Opportunities for collusion
D) All of the above

Question

Quizplus · Accepted Answer

All of the listed factors should be evaluated to properly assess fraud risk. Incentive programs can create pressures and opportunities for fraud, complex transactions can be used to conceal fraudulent acts, and opportunities for collusion can also increase the risk of fraud.

When Assessing the Potential Incentives, Pressures, and Opportunities to Commit