The Fraud Discussion May Include the Following Elements

Multiple Choice

The fraud discussion may include the following elements

A) a discussion of management's involvement in supervising employees with access to cash or other assets susceptible to misappropriation
B) a consideration of unusual or unexplained changes in the behavior or lifestyle of employees that have come to the attention of the auditor
C) a consideration of the types of evidence that might indicate the possibility of fraud
D) a discussion of how an element of predictability will be built into the nature,timing,and extent of audit procedures
E) a discussion of any allegations of fraud that have come to the attention of management
F) both A and B
G) both C and D
H) both C and E