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

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.

IIA IIA-ACCA Summary

  • Vendor: IIA
  • Product: IIA-ACCA
  • Update on: Jul 29, 2025
  • Questions: 604
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