TRUE The auditors rely on the fraud triangle as one's means of developing a risk

assessment

Which of the following is least likely to be considered a financial reporting fraud

symptom, or red flag?

a) unauthorized transactions
b) Unwillingness to facilitate auditor access to key electronic files
c) Documents that appear to have been altered
d) size of firm

FALSE Rationalization in Fraud Triangle is also known as Motivation

This refer to undesirable situations or conditions that consistently contribute to fraud,

waste, and abuse of resources. FRAUD RED FLAGS