Final answer:
The government auditor is the least likely to perpetrate fraudulent financial reporting as their role is to prevent and identify fraud. CEOs and accountants have more opportunities and incentives to commit fraud, especially if corporate governance fails.
Step-by-step explanation:
Among the options provided, the individual who is least likely to perpetrate fraudulent financial reporting is the government auditor. Government auditors are responsible for ensuring that organizations follow the law and adhere to financial regulations, which typically includes preventing and identifying fraud rather than committing it
Conversely, individuals involved directly with a company, such as a CEO or an accountant, have more opportunity and potential incentives to manipulate financial data, especially if there is a lack in oversight mechanisms. The internal control manager is also less likely to be the perpetrator compared to the CEO or accountant, as their role involves managing controls designed to prevent fraud. However, when corporate governance fails, as in the case of Lehman Brothers, there is a higher risk of financial misreporting which can potentially involve any member of the organization.