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    Fraud Examination Study Set 3
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    Exam 2: Who Commits Fraud and Why
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    What Is the Most Important Element in a Control Environment
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What Is the Most Important Element in a Control Environment

Question 22

Question 22

Multiple Choice

What is the most important element in a control environment?


A) Management's communication
B) Management's role and example
C) The hiring process
D) The internal audit department

Correct Answer:

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