Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 57

Which of the following non-control factors provides opportunities for fraud
A) Inability to judge the quality of performance.
B) Lack of access to, or asymmetrical, information.
C) Failure to discipline fraud perpetrators.
D) Lack of an audit trail.
E) All of the above provide opportunities for fraud.