Exam 3: Fraud, Ethics, and Internal Control

When a person alters a system's checks or reports to commit fraud it is referred to as:

Which individual or group has the responsibility to establish, enforce, and exemplify the principles of ethical conduct within an organization?

If an organization has the policy of allowing employees to work from home via telecommunications, they could be opening themselves up to an opportunity for a hacker to break-in to their network.

A small, unauthorized program within a larger legitimate program, used to manipulate the computer system to conduct a fraud is referred to as an):

In most cases, a fraud will include altering accounting records to conceal the fact that a theft has occurred.

When safeguarding assets, there is no trade-off between access and efficiency.

Fraudsters typically try to justify their behavior by telling themselves that they intend to repay the amount stolen or that they believe the organization owes them the amount stolen.This justification is referred to as:

A set of documented guidelines for moral and ethical behavior within an organization is termed an):

The approval or endorsement from a responsible person or department of an organization that has been sanctioned by top management is the process of:

Which of the following is not a common form of employee fraud?

Which of the following is not a condition in the fraud triangle?