Which of the following is not an area of interest for anti-fraud controls?
A) journal entries and adjustments made in the end-of-period financial reporting process
B) related party transactions
C) auditor credentials
D) significant management estimates

Question

Quizplus · Accepted Answer

Auditor credentials are not an area of interest for anti-fraud controls as they do not have any direct impact on preventing or detecting fraud within the organization. However, the other options listed (journal entries and adjustments, related party transactions, and significant management estimates) are all areas where anti-fraud controls may be implemented to prevent and detect fraudulent activity.

Which of the Following Is Not an Area of Interest