In Comparing Management Fraud with Employee Fraud,the Auditor's Risk of Failing

Multiple Choice

In comparing management fraud with employee fraud,the auditor's risk of failing to discover the fraud is greater for

A) employee fraud because of the larger number of employees in the organization.
B) employee fraud because of the irregular hours worked by some employees.
C) management fraud because of management's ability to override existing internal controls.
D) management fraud because managers are inherently smarter than employees.