Which of the Following Combinations of Conditions Is Most Likely

Multiple Choice

Which of the following combinations of conditions is most likely a red flag for fraud?

A) The practice of surprise audits and the implementation of an employee support program.
B) Hiring an employee with a prior fraud conviction and yearly management review.
C) Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.
D) A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls.