Information Systems Are Used to Protect Companies Against Fraud

Multiple Choice

Information systems are used to protect companies against fraud. Which of the following is not one of the fraud risk factors identified in your textbook?

A) A high level of trust in employees without sufficient oversight to verify that they are not stealing from the company
B) Relying on informal processes of control
C) A mindset belief) that internal controls and fraud prevention systems are too expensive to implement
D) Assigning a narrow range of duties to employees limiting their opportunities to commit fraud