1.Marnie Colston, CFA, suspects one of the companies she covers is committing accounting fraud. She has uncovered evidence of pressure to increase earnings and weak internal controls. To satisfy the third point of the fraud triangle, Colston should try to find a sign of:

A)   temptation.

B)   manipulation.

C)   motivation.

D)   rationalization.

2.Which of the following sets of conditions make up the fraud triangle?

A)   Opportunity, attitude, greed.

B)   Pressure, greed, weakness in internal controls.

C)   Incentive, opportunity, rationalization.

D)   Opportunism, fear, weakness in internal controls.

3.The fraud triangle consists of three:

A)   strategies for unearthing financial fraud.

B)   of the of the most common types of fraud.

C)   conditions usually present when fraud occurs.

D)   principles of companies not likely to commit fraud.

 答案和详解如下：

1.Marnie Colston, CFA, suspects one of the companies she covers is committing accounting fraud. She has uncovered evidence of pressure to increase earnings and weak internal controls. To satisfy the third point of the fraud triangle, Colston should try to find a sign of:

A)   temptation.

B)   manipulation.

C)   motivation.

D)   rationalization.

The correct answer was D)    

The fraud triangle has three points: incentive/pressure, opportunity, and attitude/rationalization.

2.Which of the following sets of conditions make up the fraud triangle?

A)   Opportunity, attitude, greed.

B)   Pressure, greed, weakness in internal controls.

C)   Incentive, opportunity, rationalization.

D)   Opportunism, fear, weakness in internal controls.

The correct answer was C)

The fraud triangle has three points: incentive/pressure, opportunity, and attitude/rationalization.

3.The fraud triangle consists of three:

A)   strategies for unearthing financial fraud.

B)   of the of the most common types of fraud.

C)   conditions usually present when fraud occurs.

D)   principles of companies not likely to commit fraud.

The correct answer was C)

The fraud triangle is a creation of the American Institute of Certified Public Accountants and represents three conditions usually present when fraud occurs.