While motive and opportunity both can lead to acco

财务会计 已帮助: 时间:2024-11-07 18:21:18

While motive and opportunity both can lead to accounting fraud, a third important contributing factor is:
A. poor financial controls.
B. a justification of the fraudulent actions.
C. pressure to meet earnings expectations.

难度:⭐⭐⭐

题库:财会类考试,特许金融分析师(C,CFA一级

标签:fraud,accounting,to

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2024-11-07 18:21:18

Ans:B.
A mindset that alloes rationalization or justification of the fraud is the third important condition underlying accounting fraud.
A is incorrect. Poor financial controls are an example of opportunity for fraud.
C is incorrect. Pressure to meet earnings expectations us a possible motive.

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