All of the following are in a position to commit fraud except for:
A) Employees who have access to assets
B) Top management who can override internal controls
C) External auditors who audit the financial statements
D) All of these are in a position to commit fraud

Question

Quizplus · Accepted Answer

External auditors cannot commit fraud as their role is to provide independent assurance on the accuracy of financial statements and improve the reliability of financial reporting. However, employees who have access to assets and top management who can override internal controls are in a position to commit fraud.

All of the Following Are in a Position to Commit